В) \(27-4\frac{3}{7}\)

\(27-4\frac{3}{7} = 27 - (4 + \frac{3}{7}) = 27 - 4 - \frac{3}{7} = 23 - \frac{3}{7} = \frac{23 \times 7}{7} - \frac{3}{7} = \frac{161}{7} - \frac{3}{7} = \frac{161-3}{7} = \frac{158}{7}\)

\(\frac{158}{7} = 22\frac{4}{7}\)

Ответ: \(22\frac{4}{7}\).