No, because the image can be drawn backwards
The numbers that would be smaller would be the two with the difference of 26.
27-1=26 where as, if you were to use a 1 in each, 99+1= 100. Therefore 27 and 1 (28) is less than 99 and 1 (100).
The answer is c because when it's in parenthaces squared it's the opposite (which is the horizontal shift) and the plus 1 is the vertical shift
27 + 2×(-why)
matches your English expression.