What Percent Of $\frac { 1 } { 4 }$ Is $\frac { 1 } { 14 }$

Multiple Choice

What percent of $\frac { 1 } { 4 }$ is $\frac { 1 } { 14 }$ ? Round to the nearest tenth of a percent when necessary.

A) 56.0%
B) 3.5%
C) 2.9%
D) 30.8%
E) 28.6%