1. The problem asks us to estimate the quotient of the division $2426 \div 83$. 2. To estimate, we round the numbers to values that are easier to divide mentally. 3. Round 2426 to 2400 (close and divisible by 100). 4. Round 83 to 80 (close and a multiple of 10). 5. Now estimate the quotient: $$\frac{2400}{80} = 30$$ 6. This means the quotient is approximately 30. 7. Checking the options, 30 corresponds to option c. Therefore, the best estimate of the quotient is 30.