# 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.