12. David receives $£ 5$ from his Grandmother. He gives $£ 2$ to his sister. Write down $£ 2$ as a percentage of $£ 5$.

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}