C$144$
$A = \left[ {\,\begin{array}{*{20}{c}}1&2&3\\1&4&9\\1&8&{27}\end{array}\,} \right]$
Let $c_{ij}$ be co $-$ factor of $a_{ij}$ in $A$
Then co $-$ factor of elements of $A $ are given by
${C_{11}} = \left| {\,\begin{array}{*{20}{c}}4&9\\18&{27}\end{array}\,} \right|\, = 36,\,{C_{21}} = \left| {\,\begin{array}{*{20}{c}}2&3\\8&{27}\end{array}\,} \right| = - 30,$
$\,{C_{31}} = \left| {\,\begin{array}{*{20}{c}}2&3\\4&9\end{array}\,} \right| = 6$
${C_{12}} = \left| {\,\begin{array}{*{20}{c}}1&9\\1&{27}\end{array}\,} \right|\, = 8,\,{C_{22}} = \left| {\,\begin{array}{*{20}{c}}1&3\\1&{27}\end{array}\,} \right| = 24,$
$\,{C_{32}} = \left| {\,\begin{array}{*{20}{c}}1&3\\4&9\end{array}\,} \right| = -6$
$\,{C_{33}} = \left| {\,\begin{array}{*{20}{c}}1&2\\1&4 \end{array}\,} \right| = 2$
$ \Rightarrow \text{Adj}\ (A)\,\, = \left| {\,\begin{array}{*{20}{c}} {36}&{ - 30}&6\\ { - 18}&{24}&{ - 6}\\ 1&{ - 6}&2 \end{array}\,} \right|\,$
$ \Rightarrow \text{Adj}\ (A) = 36(48 - 36) + 30( - 36 + 24) + 6(108 - 96)$
$ \Rightarrow \text{Adj}\ (A) = 144$