Solution:The pattern followed here is :[{(3rd number ÷ 2) × 3} - 2nd number] = 1st number
(82, 35, 78) → [{(78 ÷ 2) × 3} - 35] ⇒ {(39 × 3) - 35} ⇒ 117 - 35 = 82
(18, 27, 30) → [{(30 ÷ 2) × 3} - 27] ⇒ {(15 × 3) - 27} ⇒ 45 - 27 = 18
Similarly,
(27, 33, 40) → [{(40 ÷ 2) × 3} - 33] ⇒ {(20 × 3) - 33} ⇒ 60 - 33 = 27
Hence, "(27, 33, 40)" is the correct answer.