To simplify the expression (27.45 – 14.61) - |12.53 - 36.75|, we can start by subtracting 14.61 from 27.45, which gives us 12.84. Then, we can find the absolute value of the difference between 12.53 and 36.75, which is 24.22. Finally, subtracting 24.22 from 12.84 gives us -11.38. Therefore, the answer is option A) -11.38.