Concept:
The "nearest point" on a line from an external point is the foot of the perpendicular dropped from that point to the line. For a point $(x_1, y_1)$ and line $ax + by + c = 0$, the foot of the perpendicular $(h, k)$ is given by:
\[
\frac{h - x_1}{a} = \frac{k - y_1}{b} = -\frac{(ax_1 + by_1 + c)}{a^2 + b^2}
\]
Step 1: Identify the coefficients and substitute.
Point $(x_1, y_1) = (3, -2)$. Line $x + y - 3 = 0$ ($a=1, b=1, c=-3$).
Calculate the ratio:
\[
R = -\frac{(1(3) + 1(-2) - 3)}{1^2 + 1^2} = -\frac{(3 - 2 - 3)}{2} = -\frac{-2}{2} = 1
\]
Step 2: Solve for $h$ and $k$.
Using $\frac{h - 3}{1} = 1
\Rightarrow h - 3 = 1
\Rightarrow h = 4$.
Using $\frac{k - (-2)}{1} = 1
\Rightarrow k + 2 = 1
\Rightarrow k = -1$.
Step 3: Conclusion.
The nearest point is $(4, -1)$.