Aunt Li's monthly salary is 5,000 yuan, and after deducting the 3,500 yuan tax exemption, she needs to pay personal income tax at a rate of 3%. How much personal income tax should she pay?
李阿姨的月工资是5000元，扣除3500元个税免征额后的部分需要按3%的税率缴纳个人所得税．她应缴个人所得税多少元？
<gadget id="calculator">5_000 - 3_500</gadget>
<output>1_500</output>

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

<gadget id="calculator">1_500 * (3/100)</gadget>
<output>45</output>

<result>45</result>