Step 1: Analyzing the reaction sequence.
In the given reaction, acetic acid undergoes a reaction with \( \text{PBr}_3 \) to form an intermediate, followed by a reaction with alcoholic KOH to form isomers. The correct isomers are \( \text{D} \) and \( \text{E} \).
Step 2: Conclusion.
The isomers formed in the reaction are \( \text{D} \) and \( \text{E} \), corresponding to option (3).