If sending $0.4, the amount that will go to fees is $0.11 and the recipient will receive $0.29. That's 27.5% going to fees, effectively.
* Using Domestic fee rate of 4.99% + $.09 (Micropayment)
To receive $0.4, a payment of $0.52 should be sent. $0.12 will go to fees. That's 23.08% in fees, effectively.