$\begin{array}{l}\text{(b) Here,}\\ \text{= }{\left(15\times 0.40\right)}^4{\text{÷(1080 + 30)}}^{\text{4}}\times {\left(27\times 3\right)}^4={\left(3\times 2\right)}^4\\ \text{\hspace{0.17em} \hspace{0.17em}\hspace{0.17em}\hspace{0.17em}\hspace{0.17em}\hspace{0.17em}\hspace{0.17em}\hspace{0.17em}\hspace{0.17em}\hspace{0.17em}\hspace{0.17em}\hspace{0.17em}\hspace{0.17em}\hspace{0.17em}\hspace{0.17em}\hspace{0.17em}\hspace{0.17em}\hspace{0.17em}\hspace{0.17em}\hspace{0.17em}\hspace{0.17em}\hspace{0.17em}\hspace{0.17em}\hspace{0.17em}\hspace{0.17em}\hspace{0.17em}\hspace{0.17em}\hspace{0.17em}\hspace{0.17em}\hspace{0.17em}\hspace{0.17em}\hspace{0.17em}\hspace{0.17em}\hspace{0.17em}\hspace{0.17em}\hspace{0.17em}\hspace{0.17em}\hspace{0.17em}\hspace{0.17em}\hspace{0.17em}\hspace{0.17em}\hspace{0.17em}\hspace{0.17em}\hspace{0.17em}\hspace{0.17em}\hspace{0.17em}\hspace{0.17em}\hspace{0.17em}\hspace{0.17em}\hspace{0.17em}\hspace{0.17em}\hspace{0.17em}\hspace{0.17em}\hspace{0.17em}\hspace{0.17em}\hspace{0.17em}\hspace{0.17em}\hspace{0.17em}= (3}\times \text{2)}\\ \\ \Rightarrow {\text{ (6.00)}}^{\text{4}}÷{\text{ (36)}}^{\text{4}}\times {\text{(216)}}^{\text{4}}{\text{ = (6)}}^{\text{?+5}}\\ \\ \Rightarrow {\text{ (6)}}^{\text{4}}{\text{+ (6}}^{\text{2}}{\text{)}}^{\text{4}}\times {\left(6^3\right)}^4{\text{= (6)}}^{\text{?+5}}\\ \\ \Rightarrow {\text{6}}^{\text{4}}÷{\text{6}}^{\text{8}}\times {\text{6}}^{\text{12}}{\text{= (6)}}^{\text{?+5}}\\ \\ \Rightarrow {\text{ 6}}^{\text{4-8}}\times {\text{6}}^{\text{12}}{\text{=\hspace{0.17em}6}}^{\text{?+5}}\\ \\ \Rightarrow {\text{ 6}}^{\text{-4}}\times {\text{6}}^{\text{12}}{\text{=6}}^{\text{?+5}}\\ \\ \Rightarrow {\text{ 6}}^{\text{-4+12}}{\text{ =6}}^{\text{?+5}}\\ \\ \Rightarrow \text{ ?+5=8}\\ \\ \text{\hspace{0.17em}\hspace{0.17em}\hspace{0.17em}\hspace{0.17em}\hspace{0.17em}\hspace{0.17em}\hspace{0.17em}\hspace{0.17em}\hspace{0.17em}\hspace{0.17em}?= 8}-\text{5=3}\end{array}$

Hence, Option B is correct.