To understand the given SQL statement, the user must know the following functions:

1. MOD - returns the remainder of a division operation
2. TRUNC - truncates a number to a specified number of decimal places
3. ROUND - rounds a number to a specified number of decimal places

Now let's break down the SQL statement:

• The MOD function calculates the remainder of 1600 divided by 10, which is 0.
• The TRUNC function truncates 0 to -1 decimal places, which is still 0.
• Finally, the ROUND function rounds 0 to 2 decimal places, which is still 0.

Therefore, the answer is option B: 0.