To estimate \( 17.32 - 5.46 \), you can round the numbers to the nearest whole numbers:
- Round \( 17.32 \) to \( 17 \)
- Round \( 5.46 \) to \( 5 \)
Now subtract:
\[ 17 - 5 = 12 \]
Therefore, the estimated result of \( 17.32 - 5.46 \) is approximately \( 12 \).