first we will see condition of this function .
this is in the form of 0/0 so we will apply L-HOSPITAL rule
f(x)=f1(x)/f2(x)
derivative of f1(x)=4 x*3 = 4*3*3*3=108 at x=3
derivative of f2(x)=4x-5=7 at x=3.
f(x)=f1(3)/f2(3)= 108/27.
so option C is right.