I just spoke to two instructor friends from two agencies while discussing business and asked them that question. Both chose 81 feet as their response. Both would have rounded up to 82 feet using calculators. The point of the question tests the student's knowledge of the guideline to advance to the next greater depth and time.
An example of which is a question on the PSAI advanced nitrox exam which firsts ask the student, "What is the EAD of Nitrox 32 at 100 feet?" The multiple choice answers are: 70 feet, 80 feet, 81 feet, and 92 feet.
Using a calculator for Nitrox 32 at 100 feet the values would be: [(.68*133)/.79] - 33 = [(90.44/.79] - 33 or 114.48 - 33 = 81.48 feet. I left the decimals in place in my post so that readers could round up or round down as they chose.
On paper, I'd calculate it as 81 feet.
Call it 81, 81.4, 81.48, 81.5 or 82 feet. Any way you slice it, the student will discover that he or she must now consider that 81 feet is past 80 feet for decompression purposes and must move to the next greater tabled depth of 90 feet.
If they must move to the next greater tabled depth of 90 feet, why isn't that (90') included as an answer on the test? In my mind 81 feet is incorrect, because 81.48 is beyond 81', so you must round up to 82. If you're going to be precise, then lets be precise.
This questions seems more like you want to pick nits. If you're truly interested in determining a students ability to calculate it correctly, why not just make it a fill-in-the-blank rather than multiple choice?