The value of [ 54/9 ÷ ( 114 - 136 )^2 ] ÷ [ 7 311 of 84/5 ÷ 15/7 - 4/3 ]^2 is:

Answer: Option A

$$\begin{array}{rl}& \left[5\frac{4}{9}÷{\left(\frac{11}{4}-\frac{13}{6}\right)}^2\right]÷{\left[7\frac{3}{11}\text{ of }8\frac{4}{5}÷1\frac{5}{7}-\frac{4}{3}\right]}^2\\ & =\left[\frac{49}{9}÷{\left(\frac{33-26}{12}\right)}^2\right]÷{\left[\frac{80}{11}\text{ of }\frac{44}{5}÷\frac{12}{7}-\frac{4}{3}\right]}^2\\ & =\left[\frac{49}{9}\times \frac{{12}^2}{49}\right]÷{\left[64\times \frac{7}{12}-\frac{4}{3}\right]}^2\\ & =\left[\frac{49}{9}\times \frac{144}{49}\right]÷{\left[\frac{112}{3}-\frac{4}{3}\right]}^2\\ & =\frac{16\times 3\times 3}{108\times 108}\\ & =\frac{16\times 9}{108\times 108}\\ & =\frac{1}{81}\end{array}$$