\( \angle BAC = 2 \cdot 27^{\circ} = 54^{\circ} \)
\( \angle A + \angle B + \angle C = 180^{\circ} \)
\( 54^{\circ} + \angle B + 21^{\circ} = 180^{\circ} \)
\( 75^{\circ} + \angle B = 180^{\circ} \)
\( \angle B = 180^{\circ} - 75^{\circ} \)
\( \angle B = 105^{\circ} \)
Ответ: 105°.