The value of resistance is 10.845 Ω and the value of current is 3.23 A. The potential difference is 35.02935 volt. Its value in significant number would be:

35.0 V

The correct answer is Option (2) → 35.0 V

The significant number in the potential, $V = iR$; should be the minimum of either $i$ or $R$. So corresponding to $i = 3.23 A$, we have only three significant numbers in $V = 35.02935 V$. Thus the result is $V = 35.0 V$.