No, it is rational.
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No because it is a ratio of two integers (that's what "rational" means) 166/100
49.5% of 166= 49.5% * 166= 0.495 * 166= 82.17
166 turned into a fraction = 166/1
166 to a percent = 16600% 166 * 100% = 16600%
166 in Roman numerals is CLXVI.