To solve this problem, we need to find a number where the digit "2" has ten times the value of the underlined digit in the number above. Let's analyze each option.

Option A: 7,429

The digit 2 is in the tens place, meaning it represents $2 \times 10 = 20$. The underlined digit is 9, which is in the ones place, and its value is 9.

Clearly, $20 \neq 10 \times 9$. So, option A is not correct.

Option B: 25,381

The digit 2 is in the ten thousands place, meaning it represents $2 \times 10,000 = 20,000$. The underlined digit is 5, which is in the thousands place, and its value is $5 \times 1,000 = 5,000$.

Clearly, $20,000 = 10 \times 5,000$, so option B is correct.

Option C: 382

The digit 2 is in the ones place, meaning it represents $2 \times 1 = 2$. The underlined digit is 8, which is in the tens place, and its value is $8 \times 10 = 80$.

Clearly, $2 \neq 10 \times 80$. So, option C is not correct.

Option D: 12,783

The digit 2 is in the thousands place, meaning it represents $2 \times 1,000 = 2,000$. The underlined digit is 7, which is in the hundreds place, and its value is $7 \times 100 = 700$.

Clearly, $2,000 \neq 10 \times 700$. So, option D is not correct.

Conclusion:

The correct answer is B: 25,381.

Would you like more details or have any questions?

Here are five related questions:

1. What is the value of each digit in a multi-digit number?
2. How do you determine place value in a number?
3. How is the value of a digit affected by its place?
4. What are other examples where a digit is ten times the value of another digit?
5. What is the place value of a digit in a decimal number?

Tip: When dealing with place value, the value of a digit depends on its position in the number. Each place to the left increases its value by a factor of 10.