Below is the Income Statement for Walmart Inc. for fiscal years 2021 and 2022. Walmart Inc (WMT US) In Millions of USD 12 Months Ending Revenue FY 2021 FY 2022 01/31/202101/31/2022 559,151 572,754 Cost of Goods & Services 420,315 429,000 Gross Profit 138,836 143,754 Selling, General & Admin 107,332 117,271 Operating Income 31,504 26,483 Interest Expense, Net 1,855 1,516 Other Non-Operating Loss: 8,718 880 Pretax Income, Adjusted 20,931 24,087 Abnormal Losses 367 5,391 Pretax Income 20,564 18,696 Income Tax Expense 6,858 4,756 Income Continuing Operations 13,706 13,940 Minority Interest 196 267 Net Income 13,510 13,673 Source: Bloomberg (a) What is the common-size statement value of the Selling, General & Administrative expense for 2022? Round your answer to two (2) decimal places. Answer: 96