That expression asks if the value is 27 only if the value is 26 in the previous part of the test. Obviously this is not going to do anything useful.
IIF(ANormalDays=26 OR ANormalDays=27, 26, ANormalDays)
If the ANormalDays cannot exceed 27 then just use use:
IIF(ANormalDays>=26, 26, ANormalDays)