The smallest coin is a penny which is $0.01.
The greatest amount that rounds to the nearest dime as $105.40 is
$105.44. If you have $105.45, since the last digit is 5, you'd round up to 105.50, but with $105.44, you still round down to $105.40.
The least amount you'd round up to $105.40 is $105.35. If you have just one penny less, $105.34, you must round down to $105.30, but since in $105.35, the last digit is 5, you round up to $105.40.
