In upside-down text, the letter in lowercase form is often used as a substitute for turned g (for its wider availability in fonts such as Verdana Ref and Georgia than other substitutes, such as the real Unicode turned-g and another substitute, Ɓ).
ɪn ˈʌpsaɪddˌaʊn tˈɛkst, ðə lˈɛɾɚɹ ɪn lˈoʊɚkˌeɪs fˈɔːɹm ɪz ˈɔfən jˈuːzd æz ɐ sˈʌbstɪtˌuːt fɔːɹ tˈɜːnd dʒˈiː fɔːɹ ɪts wˈaɪdɚɹ ɐvˌeɪləbˈɪlᵻɾi ɪn fˈɔnts sˈʌtʃ ɐz vɜːdˈɑːnɚ ɹˈɛf ænd dʒˈɔːɹdʒə ðɐn ˈʌðɚ sˈʌbstɪtˌuːts, sˈʌtʃ ɐz ðə ɹˈiːəl jˈuːnɪkˌoʊd tˈɜːnddʒˈiː ænd ɐnˈʌðɚ sˈʌbstɪtˌuːt, bˌiːhˈʊk.