A friend of Mr. Qin’s monthly salary is 4950 yuan. According to the personal income tax regulations, the part exceeding 3500 yuan has to pay personal income tax at a rate of 3%. So how much income tax should my friend’s monthly salary pay?
秦老师一个朋友月工资是4950元，按照个人具所得税的规定，超3500元部分，要按照3%的税率来缴纳个人所得税，那么我的朋友月工资应缴纳所得税多少元．
<gadget id="calculator">4_950 - 3_500</gadget>
<output>1_450</output>

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

<gadget id="calculator">1_450 * (3/100)</gadget>
<output>87/2 = around 43.5</output>

<result>87/2 = around 43.5</result>