27. The number of five-digit numbers that are multiples of 4 and whose sum of digits is 40 is $\qquad$.

 untranslated part: $\qwen$ (Note: This part is not translatable as it is a placeholder or variable in the original text.) 

For the purpose of a complete translation, the final answer should look like this:

27. The number of five-digit numbers that are multiples of 4 and whose sum of digits is 40 is $\qquad$.
【Analysis】The maximum sum of the digits of a five-digit number 99999 is 45.
Now we need to remove 5, and the result should be a multiple of 4.
I. If the unit digit is 8
At this point, we still need to remove 4, and since the unit digit is 8 and it is a multiple of 4, the tens digit should be even.

If the last two digits are 88, we still need to remove 3
If we change one 9 to 6, there are 3 ways to do this
If we change two 9s to 8 and 7, there are 6 ways to do this
If we change three 9s to 8, 8, and 8, there is 1 way to do this
In total, there are 10 ways
If the last two digits are 68, we still need to remove 1, which has 3 ways to do this
Therefore, there are 13 numbers with the unit digit as 8
II. If the unit digit is 6
At this point, we still need to remove 2, and since the unit digit is 6 and it is a multiple of 4, the tens digit should be odd
If the last two digits are 96, we still need to remove 2
If we change one 9 to 7, there are 3 ways to do this
If we change two 9s to 8 and 8, there are 3 ways to do this
In total, there are 6 ways
If the last two digits are 76, the sum of the digits is exactly 40, which can only be 99976, 1 way
Therefore, there are 7 numbers with the unit digit as 6
In summary, there are 20 five-digit numbers whose sum of digits is 40 and are multiples of 4