Significant Figures Allow Us to Estimate Uncertainty in Calculated Values $\times$

Essay

Significant figures allow us to estimate uncertainty in calculated values.In some circumstances,following significant figure rules can lead to estimates of uncertainty that are too high or low.This is the case for the mathematical expression below.
99 $\times$ 1.02 = 100.98
Following the rules governing significant figures in multiplication,the answer can be rounded to 1.0 $\times$ 10².What is wrong with rounding this answer to two significant figures?