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It depends on your previous understanding over the 3 areas and what you are good at.
Based on the subject contents, CBI seems to be a theoretical subject, followed by AAA. TAX has a mixture and theories (tax laws and cases, legislative sections) and calculations. FRM is more of a finance subject.
If you are good in calculations, the easiest subject should be FRM, followed by TAX. AAA should be harder than CBI.
CPA Advanced tax is not that difficult to be honest if you put your effort into it.
In terms of practicality, FRM, CPA Advanced tax, AAA I think are the most useful subjects for work purposes.
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