The element with atomic number 27 is cobalt (Co). The electronic configuration of neutral Co is:
\[
\text{Co}: [Ar] 3d^7 4s^2.
\]
In the +2 oxidation state, cobalt loses two electrons, which come from the 4s orbital, giving:
\[
\text{Co}^{2+}: [Ar] 3d^7.
\]
The 3d subshell can accommodate 10 electrons, and the configuration of \( 3d^7 \) means there are 3 unpaired electrons.