Reverse Cryptogram

Logic Level 3

$\begin{array}{ccccc} & & & & X & A \\ + & & & & \ &B \\ \hline & & & & X & Y \\ \hline \end{array} \qquad \qquad \begin{array}{ccccc} & & & & X & A \\ \times & & & & \ &B \\ \hline & & & & Y & X \\ \hline \end{array}$

Given that $$A,B,X$$ and $$Y$$ are distinct non-negative integers satisfying the two cryptogram above. Find the value of the 2-digit integer $$\overline{XY}$$ that is not equal to 27.

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