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In this video tutorial, Andy Brown from the Climber School of Real Estate discusses a math problem related to percentage leases, which is likely to be included in a state exam. The problem involves a business owner with a base rent of $3,000 per month, agreeing to pay an extra 3% of annual gross sales exceeding $1 million. With annual gross sales of $2 million, the total annual rent is $66,000. Percentage leases are common in retail settings and depend on location and foot traffic.