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27. What figure should replace the question mark?
  IQ test. Accurate and free online iq test # 4 with answers and solutions. Question # 27. What figure should replace the question mark?
 

Explanation:
Lower number = (upper right number × 3). Upper left number is superfluous information. (27 × 3 = 81; 7 × 3 = 21; 32 × 3 = 96; 8 × 3 = 24).