Vitamin B5, also known as niacin or nicotinic acid, has a percentage composition of 58.4% carbon, 4.09% hydrogen, 25.99% oxygen, and 11.38% nitrogen. To determine the empirical formula, one can assume a 100g sample of niacin, calculating the mass and moles of each element based on these percentages. The discussion clarifies that niacin is often confused with Vitamin B3, although this does not significantly impact the calculations. The empirical formula can be derived from the mole ratios of the constituent elements. Understanding these calculations is essential for accurately representing the chemical composition of Vitamin B5.