Find the difference of : 40 L 380 ml - 27 L 255 ml

Question

$\begin{array}{11} (a)\; \text{13 liters 125 ml} \\ (b)\; \text{13 liters 130 ml} \\ (c)\; \text{14 liters 125 ml} \\ (d)\; \text{13 liters 115 ml} \end{array}$