{HEAD ~ The value} of {TAIL ~ P×C/100} is preferably 20 or less, and more preferably 17 or less 
of
{ HEAD ~ The value } of { TAIL ~ P×C/100 } is preferably 20 or less , and more preferably 17 or less
HEAD HEAD HEAD HEAD HEAD HEAD REL TAIL TAIL TAIL TAIL TAIL OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH