What is the value of the expression: 4 + 54 ÷ 2 − (14 of 2) + 25 − 16 + 28 = ?

The correct option is 40.

To evaluate the given mathematical expression, we follow the standard order of operations, commonly known as the BODMAS rule (Brackets, Of, Division, Multiplication, Addition, Subtraction).

The given expression is:

$4+54÷2-\left(14\text{of}2\right)+25-16+28$

Step 1: Simplify the term inside the bracket containing "of".
In mathematical expressions, "of" indicates multiplication that takes priority after brackets.

$14\text{of}2=14\times 2=28$

Substituting this result back into the expression gives:

$4+54÷2-28+25-16+28$

Step 2: Perform the division operation.
Next, we perform the division $54÷2$.

$54÷2=27$

Updating the expression with this value:

$4+27-28+25-16+28$

Step 3: Perform addition and subtraction from left to right.
Now we simplify the operations sequentially from left to right:

$4+27=31$

$31-28=3$

$3+25=28$

$28-16=12$

$12+28=40$

Thus, the final value of the expression is 40.