Li Yue's father's income last month was 940 yuan. If he pays personal income tax at a rate of 5%, how much should he pay in personal income tax?
李月的爸爸上月收入是940元，如果按5%的税率缴纳个人所得税，应缴纳个人所得税多少元．
<gadget id="calculator">5 / 100</gadget>
<output>1/20 = around 0.05</output>

<gadget id="calculator">940 * (1/20)</gadget>
<output>47</output>

<result>47</result>