considering the year 2014 , what is the percentage of income from operations of discontinued operations concerning income from discontinued operations net of tax?
3 . discontinued operations during the second quarter of 2012 , the board of directors authorized the sale of our homecare business , which had previously been reported as part of the merchant gases operating segment . this business has been accounted for as a discontinued operation . in the third quarter of 2012 , we sold the majority of our homecare business to the linde group for sale proceeds of 20ac590 million ( $ 777 ) and recognized a gain of $ 207.4 ( $ 150.3 after-tax , or $ .70 per share ) . the sale proceeds included 20ac110 million ( $ 144 ) that was contingent on the outcome of certain retender arrangements . these proceeds were reflected in payables and accrued liabilities on our consolidated balance sheet as of 30 september 2013 . based on the outcome of the retenders , we were contractually required to return proceeds to the linde group . in the fourth quarter of 2014 , we made a payment to settle this liability and recognized a gain of $ 1.5 . during the third quarter of 2012 , an impairment charge of $ 33.5 ( $ 29.5 after-tax , or $ .14 per share ) was recorded to write down the remaining business , which was primarily in the united kingdom and ireland , to its estimated net realizable value . in the fourth quarter of 2013 , an additional charge of $ 18.7 ( $ 13.6 after-tax , or $ .06 per share ) was recorded to update our estimate of the net realizable value . in the first quarter of 2014 , we sold the remaining portion of the homecare business for a36.1 million ( $ 9.8 ) and recorded a gain on sale of $ 2.4 . we entered into an operations guarantee related to the obligations under certain homecare contracts assigned in connection with the transaction . refer to note 16 , commitments and contingencies , for additional information . the results of discontinued operations are summarized below: .

|  | 2014 | 2013 | 2012 |
| :--- | :--- | :--- | :--- |
| Sales | $8.5 | $52.3 | $258.0 |
| Income before taxes | $.7 | $3.8 | $68.1 |
| Income tax provision | — | .2 | 20.8 |
| Income from operations of discontinued operations | .7 | 3.6 | 47.3 |
| Gain (Loss) on sale of business and impairment/write-down, net of tax | 3.9 | (13.6) | 120.8 |
| Income (Loss) from Discontinued Operations, net of tax | $4.6 | $(10.0) | $168.1 |

the assets and liabilities classified as discontinued operations for the homecare business at 30 september 2013 consisted of $ 2.5 in trade receivables , net , and $ 2.4 in payables and accrued liabilities . as of 30 september 2014 , no assets or liabilities were classified as discontinued operations. .

discontinued_income =.7
discontinued_income_total = 4.6
percent_discontinued = discontinued_income / discontinued_income_total
answer = percent_discontinued * 100