12. David receives $£ 5$ from his Grandmother.
He gives $£ 2$ to his sister.
Write down $£ 2$ as a percentage of $£ 5$.
Box the final answer in Latex format: \boxed{40}
Step 1 :Set up the proportion: \frac{2}{5}
Step 2 :Convert the fraction to a percentage: \frac{2}{5} \times 100
Step 3 :Calculate the result: \frac{200}{5} = 40
Step 4 :Write the final answer in the simplest form: 40%
Step 5 :Box the final answer in Latex format: \boxed{40}