76% is right, but I don't understand how you've gotten to that conclusion
Could you explain what you've done?
Here's the most logical way:
sm = starting material
p = product
n(sm) = 5 g /138,12 g/mol = 36.2 mmol
n(p) = 4.96 g / 180.16 g/mol = 27.5 mmol
yield= n(p)/n(sm) * 100 % = 27.5 mmol / 36.2 mmol * 100 % = 76%