(D) Calculate $72 \%$ of $390$: $\frac{72}{100} \times 390 = 0.72 \times 390 = 280.8$.Calculate $28 \%$ of $165$: $\frac{28}{100} \times 165 = 0.28 \t

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(D) Calculate $72 \%$ of $390$: $\frac{72}{100} \times 390 = 0.72 \times 390 = 280.8$.Calculate $28 \%$ of $165$: $\frac{28}{100} \times 165 = 0.28 \times 165 = 46.2$.Add the two results: $280.8 + 46.2 = 327$.Set up the equation: $327 = x - 3$.Solve for $x$: $x = 327 + 3 = 330$.