Answer
34
Work Step by Step
14 is larger than 4, so the first step in the long division will be to divide 14 into 476. The quotient of $476 \div 14$ will therefore be placed over the 7 in 476. Since there must be a digit in the quotient placed above each digit in the dividend, the quotient for $476\div 14$ will be a 2 digit answer, with one digit over the 7 and another digit over the 6.
Since 34 is the only 2 digit answer given, 34 is the correct answer choice.