[ivymike1031]

Okay... We'll assume that at peak torque, %VE is exactly 100% (in reality it may be slightly higher and it may be slightly lower).

145HP @ 5500RPM gives us about 138 ft*lbf (145 * 5252 / 5500 =~138)

Now we'll assume that the torque drop at higher rpm is due to poor breathing (lower VE):

138 ft*lbf / 147 ft*lbf =~ 0.94 = 94% VE

So that engine configuration has a V.E. of about 94% at WOT at 5500rpm.