Plz needs help QUICKLY

Kari wants to subtract 353 – 107 mentally.
Which of the following should she do first to find the difference?
A.

Add 3 to 107 and add 3 to 353.
B.

Add 3 to 107 and subtract 3 from 353.
C.

Subtract 7 from 107 and subtract 3 from 353.
D.

Subtract 7 from 107 and add 7 to 353.