How can I calculate the relative expression in a transgenic plant?

I transferred a gene to Arabidopsis through the floral dip method (this gene is not present in Arabidopsis). I studied the expression of this gene in real-time. Can I use one of the LIVAK equations for it?

My data includes the reference gene and the target gene. I know that one of the lines with the lowest expression and the highest CT can be considered as a calibrator, but it doesn't make any sense to me, because treated and non-treated are in fact the same, what is your suggestion?

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