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27. What letter should replace the question mark?
 
15 3 4 9
27 9 5 8
12 ? 7 13
 

Explanation:
Column 4 = (Column 1 ÷ Column 2 + Column 3). 15 ÷ 3 + 4 = 9; 27 ÷ 9 + 5 = 8; 12 ÷ 2 + 7 = 13).