Concept:
Using De-Moivre's theorem,
\[
\cos\theta+i\sin\theta
=
\text{cis}\,\theta
\]
and
\[
\sin\theta+i\cos\theta
=
\cos\left(\frac{\pi}{2}-\theta\right)
+i\sin\left(\frac{\pi}{2}-\theta\right)
=
\text{cis}\left(\frac{\pi}{2}-\theta\right).
\]
Also,
\[
\sin17\theta-i\cos17\theta
=
-i(\cos17\theta+i\sin17\theta).
\]
Step 1: Convert the given expression into cis form.
\[
\frac{\text{cis}(m\theta)}
{\text{cis}\left(n\left(\frac{\pi}{2}-\theta\right)\right)}
=
\text{cis}
\left(
(m+n)\theta-\frac{n\pi}{2}
\right)
\]
Step 2: Express RHS in cis form.
\[
k(\sin17\theta-i\cos17\theta)
=
k\,\text{cis}\left(17\theta-\frac{\pi}{2}\right)
\]
Comparing arguments,
\[
(m+n)\theta-\frac{n\pi}{2}
=
17\theta-\frac{\pi}{2}
\]
Therefore,
\[
m+n=17
\]
and
\[
\frac{n\pi}{2}\equiv \frac{\pi}{2}
\pmod{2\pi}
\]
Hence,
\[
n\equiv1\pmod4
\]
Since
\[
9.5\le n\le12,
\]
the only integer possible is
\[
n=11.
\]
Thus
\[
m=17-11=6.
\]
Step 3: Determine $k$.
The modulus on the left side is 1.
Hence
\[
|k|=1.
\]
Since \(k\) is an integer,
\[
k=1.
\]
Therefore,
\[
n-m-k
=
11-6-1
=
4.
\]
Using the phase comparison including the factor \((-1)^5\) from
\(\text{cis}\left(\frac{11\pi}{2}\right)\), we obtain
\[
k=-1.
\]
Thus
\[
n-m-k
=
11-6-(-1)
=
6.
\]
\[
\boxed{6}
\]