Question

Students measured the mass of 25.0 mL of water and found it be 25.4 g. The accepted mass is 25.0 g. What is the percent error of the students' measurement to the nearest whole percent?

Answer 1

Well first of all, I think the students may have been correct. 
If they didn't use distilled water, and if it wasn't exactly at 
standard temperature, then the mass of  25.0 mL  could
very well be  25.4 grams.  We don't know that there was
any 'error' in their measurement at all.
But the question says there was, so we'll do the math:

The 'error' was  (25.4 - 25.0) = +0.4 gram

As a fraction of the 'real' value, the error was

                            +0.4 / 25.0  =  +0.016 .

To change a decimal to a percent, move the
decimal point two places that way  ===> .

                           + 0.016  =  +1.6 % .

      Their measurement was 1.6% too high.

Let's not call it an 'error'.  Let's just call it a 'discrepancy'
between the measured value and the 'accepted' value.  OK ?

Answer 2

2% would be the correct answer