Oh, I see - the numnber does not matter, eh??? How about if we use 20% then rather than 23% (or 15%; or 10% ...)??
The conversion from t-i to t-e is a calculation - and it comes out to be 29.87%, not 30 or 30.0 or30.00. The 23% number is the starting point for the calculation and not the other way around. Boosting the t-e artificially as you do is merely more of the dishonestly that permeates the SQL bunch.
You guys are incredible! 30 is 29.87 rounded to the nearest integer and perfectly correct. Getting 20,15, or 10 from 29.87 is just outright cheating -- which says something about your other arguments, I think.