Mr. Wang’s monthly salary is 1,400 yuan, and the portion exceeding 800 yuan is subject to 5% personal income tax. How much is Mr. Wang’s tax payment?
王老师月工资1400元，超过800元部分需缴5%的个人所得税，王老师缴税多少元．
<gadget id="calculator">1_400 - 800</gadget>
<output>600</output>

<gadget id="calculator">5 / 100</gadget>
<output>1/20 = around 0.05</output>

<gadget id="calculator">600 * (1/20)</gadget>
<output>30</output>

<result>30</result>