Teacher Li reviewed manuscripts for a magazine and received 800 yuan as a manuscript fee. For this, she needs to pay personal income tax at a rate of 3%. How much should she pay personal income tax?
李老师为某杂志审稿，得到800元稿费，为此她需要按照3%的税率缴纳个人所得税，她应缴纳个人所得税多少元．
<gadget id="calculator">3 / 100</gadget>
<output>3/100 = around 0.03</output>

<gadget id="calculator">800 * (3/100)</gadget>
<output>24</output>

<result>24</result>