RTT = 2 * one way delay = 2 * 20 = 40 ms
using 512 Mbps channel, in 40 ms we can trasmit at max,
Bandwidth delay product = $40 \times 10^{-3} \times 512 \times 10^{6} = 20.48 \times 10^6$ bits
$\therefore$ line efficiency = $\frac{65535 \times 8}{20.48 \times 10^6} \times 100= 2.55996 = 2.56 \%$