One way delay=10 ms, RTT=20 ms
In 1 sec, we can send 1Gb of data=$10^9$ bits
In 20 ms we can send $\frac{20*10^9}{10^3}=20$ Mb of data
But we're sending only 65,535 Bytes of data [1 full window transmitted in 1 RTT]
Efficiency=$\frac{65535*8}{20*10^6}*100$=2.62%