To estimate 5% of 61, you can use the formula:
\[ 5% \text{ of } 61 = \frac{5}{100} \times 61 = \frac{1}{20} \times 61. \]
Now let's evaluate the options given:
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\(\frac{1}{20} \times 60\): \[ \frac{1}{20} \times 60 = 3. \]
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\(\frac{7}{20} \times 58\): \[ \frac{7}{20} \times 58 = \frac{7 \times 58}{20} = \frac{406}{20} = 20.3. \]
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\(\frac{7}{20} \times 60\): \[ \frac{7}{20} \times 60 = \frac{7 \times 60}{20} = \frac{420}{20} = 21. \]
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\(\frac{1}{20} \times 58\): \[ \frac{1}{20} \times 58 = 2.9. \]
Now let's find the actual value for \(5% \text{ of } 61\):
\[ 5% \text{ of } 61 = \frac{5}{100} \times 61 = 3.05. \]
The closest approximate value from the options provided, when considering rounding to a reasonable estimate, is \(\frac{1}{20} \times 60 = 3\), which is the most accurate way to estimate 5% of 61.
Therefore, the best answer is: \(\frac{1}{20} \times 60\).