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)