Alexa, the word "of" in a word problem always means to multiply. So, we are going to multiply $864,250 x 5.2%
My high school algebra teacher told us that the percent sign is like a big angry monster. If it's there, the decimal wants to run away from it. When it's not there, the decimal feels safe to move the other direction. Either way, the decimal moves 2 places. In other words, 5.2% = .052
So, we have $864,250 x .052 = $44,941
Hope this helps!