The correct option is B -12
Given: 3r - 2(r + 11) + 61 = 27
Solving the bracket first using distributive property, we have,
3r - 2r - 22 + 61 = 27
Now, grouping the like terms together, we have,
(3r - 2r) +(-22 + 61) = 27
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⇒ r + 39 = 27
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⇒ r = 27 - 39
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⇒ r = -12
Hence, the value of r is -12.