Let 'A', 'S' and 'P' be Amita's, Sumita's and Paramita's present age. 

It is given that 2 years ago, one-fifth of Amita’s age was equal to one-fourth of the age of Sumita, and the average of their age was 27 years.

$$\dfrac{(A-2)+(S-2)}{2} = 27$$

$$A+S = 58$$  ... (1)

Also, $$\dfrac{A-2}{5} = \dfrac{S-2}{4}$$

$$4A-8 = 5S-10$$

$$5S - 4A = 2$$ ... (2) 

From equation (1) and (2) we can say that S = 26, A = 32.

Average age of Amita, Sumita and Paramita before 2 years = 24. 

 $$\dfrac{(A-2)+(S-2)+(P-2)}{3} = 24$$

 $$A+S+P = 78$$. Hence, P = 20.

Therefore, the average age of Sumita and Paramita 3 years from now? = $$\dfrac{(S+3)+(P+3)}{2}$$ = $$\dfrac{(26+3)+(20+3)}{2}$$ = 26 years.

Hence, option B is the correct answer.