1. The problem asks to find the number of years between 4 BCE and 27 BCE. 2. Since BCE years count backward, to find the difference between two BCE years, subtract the larger year from the smaller year. 3. The formula is: $$\text{Years difference} = \text{Earlier year} - \text{Later year}$$ 4. Substitute the values: $$27 - 4 = 23$$ 5. Therefore, there are 23 years between 4 BCE and 27 BCE.