Given \(p=|q|\) and \(q=3^a−(27^{40}+27^8),\) which of the following values of '\(a\)' yields the least value for \(p ?\)

(A) 120
(B) 140
(C) 180
(D) 185
(E) 190

[spoiler]OA=A[/spoiler]

Source: Princeton Review