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: Analyse this data from a financial earnings document. how much goodwill does the company have as a % (  % ) of current assets?
Choices:
-7.8693
0.10854
36.98571
9.21352
0.00001
Correct choice index: 3