Paying taxes according to the law is the obligation of every citizen. Uncle Xiao Li’s total salary last month was 4,800 yuan. According to the relevant regulations on personal income tax, the part exceeding 3,500 yuan is subject to 3% personal income tax. Uncle Li paid personal income tax last month. How much is the income tax.
依法纳税是每个公民的义务，小李叔叔上个月的工资总额为4800元，按照个人所得税的有关规定，超过3500元的部分要缴纳3%的个人所得税，小李叔叔上个月缴纳个人所得税多少元．
<gadget id="calculator">4_800 - 3_500</gadget>
<output>1_300</output>

<gadget id="calculator">3 / 100</gadget>
<output>3/100 = around 0.03</output>

<gadget id="calculator">1_300 * (3/100)</gadget>
<output>39</output>

<result>39</result>