Which expression is equivalent to (12 + 5) – (14 ÷ 7)²
A] 5 + 15 ÷ (3 + 2)²
B] 2 × (9 × 5 + 3²) + 4
C] 7 + 10 × 5 + 10
D] 5 • 6 + 1 – (10 + 8)