Concept:
This question is based on the property of determinants.
If two rows of a determinant are interchanged, then the value of the determinant changes its sign.
That means:
\[
R_i \leftrightarrow R_j
\quad \Longrightarrow \quad
\Delta \text{ changes to } -\Delta
\]
Step 1: Write the given determinant.
Let:
\[
\Delta=
\begin{vmatrix}
1 & 3 & 2\\
0 & 5 & -6\\
2 & 7 & 8
\end{vmatrix}
\]
It is given that:
\[
\Delta=26
\]
Step 2: Compare the second determinant with the first determinant.
The second determinant is:
\[
\Delta'=
\begin{vmatrix}
2 & 7 & 8\\
0 & 5 & -6\\
1 & 3 & 2
\end{vmatrix}
\]
Now compare rows.
In the first determinant:
\[
R_1=(1,3,2)
\]
\[
R_2=(0,5,-6)
\]
\[
R_3=(2,7,8)
\]
In the second determinant:
\[
R_1'=(2,7,8)
\]
\[
R_2'=(0,5,-6)
\]
\[
R_3'=(1,3,2)
\]
So the second determinant is obtained by interchanging the first and third rows of the first determinant:
\[
R_1 \leftrightarrow R_3
\]
Step 3: Apply determinant row interchange property.
When two rows are interchanged, the determinant changes sign.
So:
\[
\Delta'=-\Delta
\]
Since:
\[
\Delta=26
\]
Therefore:
\[
\Delta'=-26
\]
Hence, the correct answer is:
\[
\boxed{(A)\ -26}
\]