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To find the percent error, we need to compare the difference between Layla's prediction and the actual number of seats occupied to the actual number of seats occupied.
The actual number of seats occupied is 81,500 and Layla's prediction is 79,000.
The difference is 81,500 - 79,000 = 2,500.
Now, we divide the difference by the actual number of seats occupied: 2,500 / 81,500 = 0.0307.
To convert this to a percentage, we multiply by 100: 0.0307 * 100 = 3.07%.
The correct answer is 3.07%.