in july 2006 , the fasb issued fin 48 which clarifies the accounting for income taxes by prescribing the minimum recognition threshold a tax position is required to meet before being recognized in the financial statements .fin 48 also provides guidance on derecognition , measurement , classification , interest and penalties , accounting in interim periods and transition , and required expanded disclosure with respect to the uncertainty in income taxes .we adopted the provisions of fin 48 effective january 1 , 2007 .a reconciliation of the beginning and ending amount of gross unrecognized tax benefits for the years ended december 31 is as follows ( in millions ) : .
[['', '2008', '2007'], ['balance at beginning of year', '$ 23.2', '$ 56.4'], ['additions due to acquisition of allied', '582.9', '2014'], ['additions based on tax positions related to current year', '10.6', '16.3'], ['reductions for tax positions related to the current year', '-5.1 ( 5.1 )', '-17.2 ( 17.2 )'], ['additions for tax positions of prior years', '2.0', '2.0'], ['reductions for tax positions of prior years', '-1.3 ( 1.3 )', '-12.3 ( 12.3 )'], ['reductions for tax positions resulting from lapse of statute of limitations', '-.4 ( .4 )', '-.4 ( .4 )'], ['settlements', '2014', '-21.6 ( 21.6 )'], ['balance at end of year', '$ 611.9', '$ 23.2']]
included in the balance at december 31 , 2008 and 2007 are approximately $ 461.0 million and $ 7.7 million , respectively , of unrecognized tax benefits ( net of the federal benefit on state issues ) that , if recognized , would affect the effective income tax rate in future periods .sfas 141 ( r ) is effective for financial statements issued for fiscal years beginning after december 15 , 2008 .sfas 141 ( r ) significantly changes the treatment of acquired uncertain tax liabilities .under sfas 141 , changes in acquired uncertain tax liabilities were recognized through goodwill .under sfas 141 ( r ) , changes in acquired unrecognized tax liabilities are recognized through the income tax provision .as of december 31 , 2008 , $ 582.9 million of the $ 611.9 million of unrecognized tax benefits related to tax positions allied had taken prior to the merger .of the $ 582.9 million of acquired unrecognized benefits , $ 449.6 million , if recognized in the income tax provision , would affect our effective tax rate .we recognize interest and penalties as incurred within the provision for income taxes in the consolidated statements of income .related to the unrecognized tax benefits noted above , we accrued penalties of $ .2 million and interest of $ 5.2 million during 2008 , and , in total as of december 31 , 2008 , have recognized a liability for penalties of $ 88.1 million and interest of $ 180.0 million .during 2007 , we accrued interest of $ .9 million and , in total as of december 31 , 2007 , had recognized a liability for penalties and interest of $ 5.5 million .gross unrecognized tax benefits that we expect to settle in the following twelve months are in the range of $ 10.0 million to $ 20.0 million .it is reasonably possible that the amount of unrecognized tax benefits will increase or decrease in the next twelve months .we and our subsidiaries are subject to income tax in the u.s .and puerto rico , as well as income tax in multiple state jurisdictions .we have acquired allied 2019s open tax periods as part of the acquisition .allied is currently under examination or administrative review by various state and federal taxing authorities for certain tax years , including federal income tax audits for calendar years 2000 through 2006 .we are also engaged in tax litigation related to our risk management companies which are subsidiaries of allied .these matters are further discussed below .we are subject to various federal , foreign , state and local tax rules and regulations .our compliance with such rules and regulations is periodically audited by tax authorities .these authorities may challenge the republic services , inc .and subsidiaries notes to consolidated financial statements %%transmsg*** transmitting job : p14076 pcn : 123000000 ***%%pcmsg|121 |00050|yes|no|03/01/2009 18:23|0|0|page is valid , no graphics -- color : d| .

Question: as of december 312008 what was the percent of the unrecognized tax benefits related to tax positions allied had taken prior to the merger .
Answer: 95.3%
Explanation: in this case the percent is the amount divide by the total amount of unrecognized tax benefits in 2008