Answer:
None of them

Explanation:
minus a number
is not more than
translates algebraically to

(Not more than
means either
or less than
that's why we have used equal or less than inequality)

Subtract 27 from both sides


Multiply both sides by -1
Multiplying by -1 will reverse the inequity

Hence values of
equal or greater than
will satisfy the inequality
Verification:
Lets take



(satisfied)
Lets take



(satisfied)