Below is an context that describes a sql query, paired with an question that provides further information. Write an answer that appropriately completes the request.  # noqa: E501
### Context:
CREATE TABLE table_name_97 (goals_against INTEGER, lost INTEGER)
### Question:
What is the fewest goals against for teams with more than 27 losses?
### Answer:
SELECT MIN(goals_against) FROM table_name_97 WHERE lost > 27