To calculate the percent error, we can use the formula:
\[ \text{Percent Error} = \left( \frac{\text{Actual Value} - \text{Estimated Value}}{\text{Estimated Value}} \right) \times 100 \]
In this case, the Estimated Value is 105 minutes, and the Actual Value is 126 minutes.
Now we can plug in the values:
\[ \text{Percent Error} = \left( \frac{126 - 105}{105} \right) \times 100 \]
Calculating the numerator:
\[ 126 - 105 = 21 \]
Now, substitute this back into the formula:
\[ \text{Percent Error} = \left( \frac{21}{105} \right) \times 100 \]
Now, calculating \(\frac{21}{105}\):
\[ \frac{21}{105} = 0.2 \]
Finally, multiplying by 100 to convert to a percentage:
\[ 0.2 \times 100 = 20 \]
Thus, the baker's percent error is:
\[ \boxed{20.0} \]