To solve the given operations, let's break it down step by step:
1. First, calculate 3 × 9 = 27.
2. Then, solve the inner parentheses: 6 + 5 - 3 = 8.
3. Next, calculate 12 ÷ 4 = 3.
4. Now, simplify the expression: 27 + 8 - 3.
5. Finally, compute the final result: 27 + 8 - 3 = 32.
Therefore, the correct answer is:
B) 32