English for Today by Ganiu Abisoye Bamgbose (Dr GAB)
A RULE PER DAY: PERCENTAGE AND FRACTION
Twenty percent of the real work ~have~ been done (nonstandard).
Twenty percent of the real work has been done (standard).
Two-third of the students ~is~ not prepared for the exam (nonstandard).
Two-third of the students are not prepared for the exam (standard).
RULE: When fraction or percentage is used at the beginning of a sentence, the verb will be controlled by the noun or pronoun that follows the percentage or concord.
GAB

Thank you, Dr. for today’s lesson.
One percent of the vacant positions have been filled.
One-fifth of the males in my class are married.
One-half of the bag of rice is left.
Eighty five percent of the taxes collected are from the oil sector of the economy.
Two-third of the content inside the cup is bad.