Verified Answer :

In 440 , the first 4 is in the hundreds value, and the second 4 is in the tens value

When we break down the three digit of 4 - 4 - 0

We will be aware that this number came from :

400 + 40 + 0
Hundred value Tens value no value
I hope that my answer is helpful! Let me know if you need something more :)