This is a very difficult question to answer.  100% would benefit the students, but actual percentages are difficult.  Same as a home budget, these numbers will be subject to change as costs continue to rise.  This year I could tell you that 25% would go to gifted education, but then find that curriculum comes in higher than that.  I could tell you 35% goes to staff/teachers until we get five more students needing additional support and I have to hire more help to cover student needs, I now am over my planned percentages.  General heating costs go up, we have to replace a bus, food supplies are low creating higher costs, etc.,  all these things can change a budget or percentage very quickly.  Regardless, kids are 100% benefiting.  High quality curriculum, retention and attraction of quality teachers and support staff, safe environments, safe transportation, increased programming and activities, etc.