edwards lifesciences corporation notes to consolidated financial statements ( continued ) 7 . acquisitions ( continued ) was recorded to goodwill . the following table summarizes the fair values of the assets acquired and liabilities assumed ( in millions ) : . 
|Current assets|$28.1|
|Property and equipment, net|0.2|
|Goodwill|258.9|
|IPR&D|190.0|
|Current liabilities assumed|(32.9)|
|Deferred income taxes|(66.0)|
|Contingent consideration|(30.3)|
|Total cash purchase price|348.0|
|Less: cash acquired|(27.9)|
|Total cash purchase price, net of cash acquired|$320.1|
 goodwill includes expected synergies and other benefits the company believes will result from the acquisition . goodwill was assigned to the company 2019s united states segment and is not deductible for tax purposes . ipr&d has been capitalized at fair value as an intangible asset with an indefinite life and will be assessed for impairment in subsequent periods . the fair value of the ipr&d was determined using the income approach . this approach determines fair value based on cash flow projections which are discounted to present value using a risk-adjusted rate of return . the discount rate used to determine the fair value of the ipr&d was 16.5% ( 16.5 % ) . completion of successful design developments , bench testing , pre-clinical studies and human clinical studies are required prior to selling any product . the risks and uncertainties associated with completing development within a reasonable period of time include those related to the design , development , and manufacturability of the product , the success of pre-clinical and clinical studies , and the timing of regulatory approvals . the valuation assumed $ 97.7 million of additional research and development expenditures would be incurred prior to the date of product introduction , and the company does not currently anticipate significant changes to forecasted research and development expenditures associated with the cardiaq program . the company 2019s valuation model also assumed net cash inflows would commence in late 2018 , if successful clinical trial experiences lead to a ce mark approval . upon completion of development , the underlying research and development intangible asset will be amortized over its estimated useful life . the company disclosed in early february 2017 that it had voluntarily paused enrollment in its clinical trials for the edwards-cardiaq valve to perform further design validation testing on a feature of the valve . this testing has been completed and , in collaboration with clinical investigators , the company has decided to resume screening patients for enrollment in its clinical trials . the results of operations for cardiaq have been included in the accompanying consolidated financial statements from the date of acquisition . pro forma results have not been presented as the results of cardiaq are not material in relation to the consolidated financial statements of the company . 8 . goodwill and other intangible assets on july 3 , 2015 , the company acquired cardiaq ( see note 7 ) . this transaction resulted in an increase to goodwill of $ 258.9 million and ipr&d of $ 190.0 million. .


Question: what percentage of the total cash purchase price net of cash acquired was represented by goodwill? (in percentage)

Solution:
def solution():
    # Define variables name and value
    goodwill_value = 258.9
    total_cash_purchase_price_net_of_cash_acquired = 320.1

    # Do math calculation to get the answer
    answer = (goodwill_value / total_cash_purchase_price_net_of_cash_acquired) * 100
    
    return answer

Answer: 80.88097469540767