To find the value of \( 28% \) of \( m \) when \( m = 4 \), you can use the formula:
\[ \text{Value} = \left( \frac{28}{100} \right) \times m \]
Substituting \( m = 4 \):
\[ \text{Value} = \left( \frac{28}{100} \right) \times 4 \]
Calculating this:
\[ \text{Value} = 0.28 \times 4 = 1.12 \]
So, \( 28% \) of \( 4 \) is \( 1.12 \).