You are appraising a 15,450 square foot (SF) building and using the Cost Approach. The base cost is $50/SF, the local multiplier is 1.05, the current cost multiplier is 0.92. The land value is $2.00/SF and the land size is 4.5 acres. Lastly entrepreneurial incentive is 15%. If the actual age of the building is 12 years, the effective age 9 years and the life expectancy 45 years, what is the depreciation %