In a complete combustion reaction, it's reasonable to say that all the carbon in the hydrocarbon is converted into CO2.
The mass% of carbon in CO2 is 12/44=27.3%. 27.3% of the mass of CO2 generated in this reaction is carbon, or (0.273)(5.31)=1.45mg
The mass% of carbon in the original hydrocarbon would be 1.45/2.88