Abyssal Mask gives a lot of Magic Pen
Turns out this item gives 13 magic pen plus 13 for every 100 MR your enemy has, or has left after your actual magic pen has been applied (math below)
Magic damage is multiplied by 100/(100+MR) and that is the damage the victim takes
So you need to ask how much do you need to reduce MR by (x) at any given MR (k) to increase magic damage by 15%
100/(100+(k-x))=115/(100+k)
(100+k)/(100+(k-x))=1.15 100+k=115+1.15k-1.15x 1.15x=15+0.15k x=(15+0.15k)/1.15
x~~13+0.13k (as above)
x=3/23*(100+k) (simplified)
Edit: Ofc if the enemy isn't within the very small 325 range you get no benefit from this