To simplify 82.5 over 100, you can divide both the numerator and the denominator by 10 to get 8.25 over 10. Then, you can simplify further by dividing both the numerator and the denominator by 2 to get 4.125 over 5. Finally, you can simplify this fraction by dividing both the numerator and the denominator by 0.125 to get the simplest form of 33 over 40.
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