The plane is tiled by congruent squares and congruent pentagons as shown. The squares are shaded. What percent of the plane is enclosed by the squares, to the nearest whole percent?

1. Each $3\times3$ repeating cell has area $9$ and contains exactly $4$ unit squares (one in each corner), total area $4$.
2. The fraction covered by squares is $\frac49\approx44.4\%$.
3. The answer is $\boxed{44}$.