Step 1: Using the ideal gas law.
At S.T.P., 1 mole of gas occupies 22.4 L. The volume of nitrogen gas is given as 22.4 mL (which is 0.0224 L). The number of moles of nitrogen can be calculated as:
\[
n = \frac{V}{22.4} = \frac{0.0224}{22.4} = 1 \text{ mole of N$_2$}
\]
Step 2: Calculating the mass of nitrogen.
The molecular weight of nitrogen (N) is 14 g/mol, and the total nitrogen mass in the sample is:
\[
\text{Mass of N} = 1 \times 14 = 14 \text{ g}
\]
Step 3: Calculating percentage of nitrogen.
The percentage of nitrogen in the sample is:
\[
\frac{14}{0.4} \times 100 = 7.0%
\]
Step 4: Conclusion.
The correct answer is (B) 7.0%, as it represents the percentage of nitrogen in the compound.