$\"\"$

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The given expression is $\"\"$ .

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$\"\"$ (Prime factorization of 27 and 12)

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$\"\"$ (Evaluate powers: $\"\"$ ) $\"\"$

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Product property of square roots: $\"\"$ if $\"\"$ .

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$\"\"$

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$\"\"$ (Cancel squares and roots: $\"\"$ ) $\"\"$

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$\"\"$ (Apply distributive property: $\"\"$ )

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$\"\"$ (Apply additive inverse property: $\"\"$ )

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$\"\"$ (Apply additive identity property: $\"\"$ ) $\"\"$

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The solution is $\"\"$ .

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