Charles has AGI of $94,000 during the year and the following expenses related to his employment:

Lodging while in travel status	$5,000
Meals during travel	4,000
Business transportation	6,000
Entertainment of clients	3,800
Professional dues and subscriptions	800

Charles is reimbursed $14,000 under his employer's accountable plan.

Determine what percentage of the reimbursement applies to meals and entertainment. (Round the percent answer to nearest whole percent. Use this value in subsequent computations.) %