53, 53, 40, 40, 27, 27, … What number should come next?

The answer is $\boxed{\text{D}}$.

In this sequence, each number is repeated, then 13 is subtracted to get the next number. Therefore, the next number in the sequence is $53 – 13 = \boxed{40}$.

Option A is incorrect because 12 is not in the sequence.

Option B is incorrect because 14 is not in the sequence.

Option C is incorrect because 27 is already in the sequence.