On 17 December your 0600 ZT fix gives you a position of LAT 27°16.7'N, LONG 138°39.2'W. Your vessel is on course 137°T, and your speed is 14.8 knots. Local apparent noon (LAN) occurs at 1207 ZT, at which time a meridian altitude of the Sun's lower limb is observed. The observed altitude (Ho) for this sight is 40°22.1'. What is the calculated latitude at LAN?