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The word "percent" means "per 100" so your percentage becomes a fraction with the denominator 100.

40% = 40/100

Simplify by dividing both the numerator and denominator by the same number.

This number will be the Greatest Common Factor (GCF) of the two numbers.

Here, the GCF is 20, because

40 = 2 x 2 x 2 x 5

100 = 2 x 2 x 5 x 5

and the common factors 2 x 2 x 5 = 20

Dividing the values by 20, 40/100 becomes 2/5 (simplest form)

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