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If you would like to know what percent of 17 is 20.4, you can calculate this using the following steps:

x% of 17 is 20.4
x% * 17 = 20.4
x/100 * 17 = 20.4
x = 20.4 * 100 / 17
x = 120%

Result: 120% of 17 is 20.4.