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l+m = 27.............(2)
l = -m + 27..........(3)
(3).....(1)
4l + 3m = 96
4 (-m+27) + 3m = 96
-4m + 108 + 3m = 96
108 - m = 96
-m = 96-108
-m = -12
m = 12
l + m = 27
l + 12 = 27
l = 27 - 12
l = 15