\(GS:\)
\(m_{ure}=100\left(g\right)\)
\(\Rightarrow m_{\left(NH_2\right)_2CO}=84\left(g\right)\)
\(n_{\left(NH_2\right)_2CO}=\dfrac{84}{60}=1.4\left(mol\right)\)
\(\Rightarrow n_N=1.4\cdot2=2.8\left(mol\right)\)
\(\%N=\dfrac{2.8\cdot14}{100}\cdot100\%=39.2\%\)