The correct choice is (d) There are 32 days in this month
The best I can explain: When we talk about this, that, here, there, we are not sure about what we are talking about so “There are 27 days in this month” is not a statement.
“February has 28 days” and “February has 29 days” both are not statements because February may have 28 days or 29 das based on the year. “There are 32 days in this month” is a statement as it is false. We cannot have 32 days in a month.