To find the best estimate of the change in the number of tickets sold for the New Year’s Eve concert, we can calculate the percentage change from last year to this year.
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Calculate the decrease in tickets sold: \[ \text{Decrease} = \text{Last year's sales} - \text{This year's sales} = 2,971 - 2,356 = 615 \]
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Calculate the percentage decrease: \[ \text{Percentage decrease} = \left( \frac{\text{Decrease}}{\text{Last year's sales}} \right) \times 100 = \left( \frac{615}{2,971} \right) \times 100 \approx 20.7% \]
Based on this calculation, the best estimate for the change in tickets sold is approximately a 20% decrease.
Thus, the correct response is: 20% decrease.