Samantha has 12 fewer paintings than Shelley, and Shelley has 8 paintings more than Kim. If Samantha has 27 paintings, how many paintings does Kim have?
How many paintings does Shelly have? ** Shelley has 27+12=<<27+12=39>>39 paintings.
How many paintings does Kim have? ** Kim has 39-8=<<39-8=31>>31 paintings.
#### 31