From the information provided in the question, we have that the current (I) varies directly as the voltage (v). This is written mathematically to be:

It is also given that the current varies inversely as the resistance (r). This is written mathematically as:

Combining both relationships, we have that:

Applying a constant so that we can have an equation relating all 3 parameters, we have:

If the current is 27.5 amps when the voltage is 110 volts and the resistance is 4 ohms, we have that:

Substituting these values into the equation to get the value of the constant, we have:

Therefore, the equation becomes:

When the voltage is 180 volts and the resistance is 12 ohms, we can get the current by making the following substitution into the equation above and solving as follows:

The current is 15.00 amps.