$\text{The value of }35-[28-(60÷4+26÷13\left)\right]\text{ is equal to:}$

The correct option is 24.

To evaluate the given mathematical expression, we follow the order of operations (BODMAS/PEMDAS), solving the operations inside the innermost parentheses first:

$35-[28-(60÷4+26÷13\left)\right]$

Step 1: Calculate the division terms inside the round brackets (parentheses):

$60÷4=15$

$26÷13=2$

Step 2: Add the results inside the round brackets:

$15+2=17$

Substitute 17 back into the expression:

$35-[28-17]$

Step 3: Perform the subtraction inside the square brackets:

$28-17=11$

Step 4: Perform the final subtraction:

$35-11=24$

Therefore, the value of the expression is equal to 24.