Solution
We have $\lvert \frac{p}{q}-\frac{22}{7}\rvert$ as close to zero
Or $\lvert \frac{7 p- 22q}{7q}\rvert$
Above value is lowest when 7q is close to the highest and 7p-22q is close to the lowest( as both may not be at the same point)
q highest is when q = 99 this gives p = 311 and 7p-22q = 1 so this is lowest when q is highest
so p = 311, q = 99 and p - 3q = 311 - 3 * 99 = 14
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