Actual Message Consist of only 500 bytes that its 500*8=40,00 bits ...
Now ideally we should the 40,00 bits but we have an overhead of 20 bytes at TCP then Ip then 18 bytes of Frame ...so additionally wee are sending (20)+(20)+(18) bytes that is 58 Bytes that is 58*8 bits that is 464 bits ..
so we are sending 4464 Bits ..out of which only 4000 bits corresponds to the Actual Message ...
So % of bits corresponds to actual message is 4000/4464=0.896 *100= 86.96 % ..
So out of total bits transmitted by Physical layer 86.96 % bits corresponds to the actual message ..