$$45 - [38 - \left\{60 \div 3 - (6 - 9 \div 3) \div 3\right\}] = ?$$
$$=45 - [38 - \left\{60 \div 3 - (6 - 9 \div 3) \div 3\right\}]$$
$$=45 - [38 - \left\{60 \div 3 - (6 - 3) \div 3\right\}]$$
$$=45 - [38 - \left\{20 - (6 - 3) \div 3\right\}]$$
$$=45 - [38 - \left\{20 - (3) \div 3\right\}]$$
$$=45 - [38 - \left\{20 - 1\right\}]$$
$$=45 - [38 - 19]$$
$$=45 - 19$$
$$=26$$
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