Procter & Gamble Co. reported a net income of $700 million for the fiscal year ending December 31, 2023. During the same period, the company paid $175 million in income taxes. Calculate the following:

1. Procter & Gamble Co.'s effective tax rate for the fiscal year.
2. The after-tax net income attributable to common shareholders.
3. The percentage of income taxes to net income.