12 percent means 12 out of 100. You could write it as 12/100. You should reduce this though to 3/25.
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12/100 will do.
12% in decimal is as written as 0.12 and 12/100 in fraction form.
48 percent as a fraction is 12/25
20 percent of 12 refers to one-fifth of 12 and hence, in fraction, it is 12/5 because, if we rewrite in exponential form, it is 12*(20/100) = 12/5
12/162