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To make it very simple, use remainder theorem. Remainder theorem states that if an equation is like 3x*2 + 4x^3.... and divisor is like x+2, then what you have to do is simply put x=-2 in equation. What is left off is remainder. That simple. I will tell how you can use in this question.

Assume 3^20 as x. Your numerator becomes, 3x + 9x^2 + 27x^3 + 81x^4. Put x=-1 and your answer is 60
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