Let the digits at the tens and the ones place be x and y, respectively. So, the two digit number is 10x + y.
Now,
x + y = 9 .....(i)
Also,
10x + y + 27 = 10y + x
⇒ 9x − 9y = −27
⇒ x − y = −3 .....(ii)
Adding (i) and (ii), we get
2x = 6
⇒ x = 3
Putting x = 3 in (i), we get
3 + y = 9
⇒ y = 6
Thus, the required number is 10 × 3 + 6 = 36.
Hence, the correct answer is option (d).