Yes, you read it right - it's 45.99% starter save game where absolutely all side-missions and side-tasks are completed except Exports and Imports. Of course, all of this couldn't have been done without using certain CLEO scripts and the help of other modders. A huge thanks to GTAForums member and modder OrionSR for sharing necessary coding knowledge and giving some personal advices, so this starter save game could've been created and released. Without his help, the side-missions such as Trucking and the Ammu-Nation Shooting Range would've not been completed. A huge thanks for Bennington as well since I used his All Mission Access CLEO script (mod link: https://www.gtagarage.com/mods/show.php?id=12852) that was the main tool for creating this save file. And last but not least, a big thanks to Santosh for No Train Derailment CLEO script (mod link: https://www.gtainside.com/en/sanandreas/mods/86169-no-train-derailment) that I used for completing the Freight Train Sub-Mission.

I've tested this save game several times - it has no bugs or glitches. I've even achieved 100% using it - everything works perfectly. No cheat codes were used while creating it, only certain CLEO scripts.

Saved at Jefferson Safehouse
Never wasted or busted (not even in Blood Bowl)
Only 2 missions failed - Driving School and Pilot School

Here are the following tasks completed:

Asset side-missions:
Los Santos Roboi's Food Mart Courier
San Fierro Hippy Shopper Courier
Las Venturas Burger Shot Courier
Valet Parking
Trucking
Quarry

Stadium events:
8-Track
Blood Bowl
Dirt Track
Kickstart (the perfect 61 point score)

Vehicle challenges:
BMX Challenge
The Chiliad Challenge:
NRG-500 Challenge

Vehicle side-missions:
Firefighter
Paramedic
Vigilante
Pimping
Freight Train
Taxi Driver (all 50 fares with speed bonus)

Schools:
Driving School (all tests completed for Gold medals except the final one)
Pilot School (all tests completed for Gold medals except the final one)
Boat School (all Gold)
Bike School (all Gold)

Collectibles:
100 Tags
50 Snapshots
50 Horseshoes
50 Oysters

Other tasks:
Race Tournaments
Ammu-Nation Shooting Range
All 29 properties purchased
Fighting moves learned from all 3 gyms

Tasks that still need to be completed for 100%:
Exports and Imports (available after Customs Fast Track)

Extra tasks:
Burglar side-mission
All (two) Beat the Cock! Triathlon events
Every gym equipment used
Dancing Minigame completed
All 70 Unique Stunt Jumps done
All clothes purchased from each clothing store
100% progress with Helena, Katie, Michelle and Barbara
Muscle, Total Respect, Stamina, Lung Capacity, all weapon and vehicle skills maxed out

New features:
Hot Coffee enabled
Rifle Hitman skill restored (strafe speed increased)
6 star wanted level enabled