A singer participated in a performance and received a performance fee of 48,000 yuan. According to the provisions of the Individual Income Tax Law, after deducting the 3,500 yuan individual tax exemption, he needs to pay an individual income tax at a rate of 20%. How much tax should the singer pay for this performance?
某歌手参加演出，得到演出费48000元，按个人所得税法规定，扣除3500元个税免征额后的部分需要按20%的税率缴纳个人所得税．这次演出，这位歌手应纳税多少元．
<gadget id="calculator">4_800 - 3_500</gadget>
<output>1_300</output>

<gadget id="calculator">20 / 100</gadget>
<output>1/5 = around 0.2</output>

<gadget id="calculator">1_300 * (1/5)</gadget>
<output>260</output>

<result>260</result>