Special Meeting question about consent percentage

Indiana HOA... Bylaws state: A Special Meeting may be called "upon a written petition signed by Members of the Association who are entitled to vote sixty percent (60%) of all votes of the membership."

We have 439 homes. 90 homes have accounts in arrears and can not vote.

What is the magic number for meeting consent in this situation? Is it 60% of 439 or of 349?

Thanks in advance!

I would add that if you are the one obtaining signatures for the special meeting, don't stop until you have talked to everyone who is willing to listen. This way you will know if you truly have support on the issue and more then enough signatures to avoid having less then the required amount based on any disqualifications done by the board