You round up! Cents are not shown on taxes. $26,919.59 and 26,920 are the same number.
The IRS requires this rounding to be done:
Rounding off dollars. You can round off cents to whole dollars on your return and schedules. If you do round to whole dollars, you must round all amounts. To round, drop amounts under 50 cents and increase amounts from 50 to 99 cents to the next dollar. For example, $1.39 becomes $1 and $2.50 becomes $3.
https://www.irs.gov/publications/p17/ch01.html
