Tom and Rob's Sporting Goods (T&R's) is a Tampa-based athletic store run by two Boston transplants. T&R produced $12 M in profit on $87 M in total revenues. They have net fixed assets of $72.9 M, and current assets of $41.0 M. They have an inventory balance of $27.2 M. What is the common-size statement value of inventory for T&R? Enter all percentages as a decimal (ex. 25.7% as 0.257).