It is 26/44. You can simplify that, if you so wish.
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fraction which is equivalent to 8 over 44 = 4/22
The fraction 44 over 99 put in its simplest form is 4/9
11 over 16
44/100 = 22/50 = 11/25 For a percent, just put it over 100, and reduce the fraction.
4 over 9