Estimate 26% of 47
a 12
b 11
c 10.5
d 10

Like with all other percent problems, convert the percent into a decimal.
The word 'percent' means per 100. So, we can write 26% as

= 0.26

Now we have our decimal.

In mathematics, 'of' can mean 'multiply'.

0.26 * 47 ≈ 12

So, A 12 is the answer.