other corporate special items in addition , other pre-tax corporate special items totaling $ 30 million , $ 0 million and $ 8 million were recorded in 2018 , 2017 and 2016 , respectively . details of these charges were as follows : other corporate items .

Table: in millions 2018 2017 2016 smurfit-kappa acquisition proposal costs $ 12 $ 2014 $ 2014 environmental remediation reserve adjustment 9 2014 2014 legal settlement 9 2014 2014 write-off of certain regulatory pre-engineering costs 2014 2014 8 total $ 30 $ 2014 $ 8

impairments of goodwill no goodwill impairment charges were recorded in 2018 , 2017 or 2016 . net losses on sales and impairments of businesses net losses on sales and impairments of businesses included in special items totaled a pre-tax loss of $ 122 million in 2018 related to the impairment of an intangible asset and fixed assets in the brazil packaging business , a pre-tax loss of $ 9 million in 2017 related to the write down of the long-lived assets of the company's asia foodservice business to fair value and a pre-tax loss of $ 70 million related to severance and the impairment of the ip asia packaging business in 2016 . see note 8 divestitures and impairments on pages 54 and 55 of item 8 . financial statements and supplementary data for further discussion . description of business segments international paper 2019s business segments discussed below are consistent with the internal structure used to manage these businesses . all segments are differentiated on a common product , common customer basis consistent with the business segmentation generally used in the forest products industry . industrial packaging international paper is the largest manufacturer of containerboard in the united states . our u.s . production capacity is over 13 million tons annually . our products include linerboard , medium , whitetop , recycled linerboard , recycled medium and saturating kraft . about 80% ( 80 % ) of our production is converted into corrugated boxes and other packaging by our 179 north american container plants . additionally , we recycle approximately one million tons of occ and mixed and white paper through our 18 recycling plants . our container plants are supported by regional design centers , which offer total packaging solutions and supply chain initiatives . in emea , our operations include one recycled fiber containerboard mill in morocco , a recycled containerboard mill in spain and 26 container plants in france , italy , spain , morocco and turkey . in brazil , our operations include three containerboard mills and four box plants . international paper also produces high quality coated paperboard for a variety of packaging end uses with 428000 tons of annual capacity at our mills in poland and russia . global cellulose fibers our cellulose fibers product portfolio includes fluff , market and specialty pulps . international paper is the largest producer of fluff pulp which is used to make absorbent hygiene products like baby diapers , feminine care , adult incontinence and other non-woven products . our market pulp is used for tissue and paper products . we continue to invest in exploring new innovative uses for our products , such as our specialty pulps , which are used for non-absorbent end uses including textiles , filtration , construction material , paints and coatings , reinforced plastics and more . our products are made in the united states , canada , france , poland , and russia and are sold around the world . international paper facilities have annual dried pulp capacity of about 4 million metric tons . printing papers international paper is one of the world 2019s largest producers of printing and writing papers . the primary product in this segment is uncoated papers . this business produces papers for use in copiers , desktop and laser printers and digital imaging . end-use applications include advertising and promotional materials such as brochures , pamphlets , greeting cards , books , annual reports and direct mail . uncoated papers also produces a variety of grades that are converted by our customers into envelopes , tablets , business forms and file folders . uncoated papers are sold under private label and international paper brand names that include hammermill , springhill , williamsburg , postmark , accent , great white , chamex , ballet , rey , pol , and svetocopy . the mills producing uncoated papers are located in the united states , france , poland , russia , brazil and india . the mills have uncoated paper production capacity of over 4 million tons annually . brazilian operations function through international paper do brasil , ltda , which owns or manages approximately 329000 acres of forestlands in brazil. .

Question: what is the percentage of smurfit-kappa acquisition proposal costs among the total other corporate special items in addition in 2018?
Answer: 40%
Calculation: divide(12, 30)
Explanation: it is the smurfit-kappa acquisition proposal costs divided by the total then turned into a percentage .