Shiva's monthly salary is Rs.75,000. He spends Rs.12,000 on household items, Rs.14,000 on LIC and mutual funds, Rs.15,000 on his children's education, and keeps Rs.10,000 for miscellaneous expenses. His savings are Rs.21,000 per month and he donates the rest of the amount to an orphanage. The percentage of his income that he donates is:

4%

X = Donate Amount

Total Expenditure = 12000 + 14000 + 15000 + 10000 + 21000 + X

= 72000 + X

Donate Amount = 75000 - 72000 = 3000

X = 3000

Required Percentage = \(\frac{3000}{75000}\) × 100 = 4%