Since the moles of water are greater than the moles of \( \text{CH}_3\text{COOH} \), water acts as the solvent. The freezing point depression is calculated as:
\[T_f^0 - (T_f)_s = K_f \times m\]
Calculating the molality \( m \):
\[m = \frac{\text{moles of solute}}{\text{kg of solvent}} = \frac{2700/60}{2700/1000} = 1 \, \text{mol kg}^{-1}\]
Applying the freezing point depression formula:
\[0 - (T_f)_s = 1.86 \times 1\]
\[(T_f)_s = -1.86 \approx -31^\circ \text{C}\]