Wenwen's father's current monthly salary is 4,400 yuan. According to regulations, the part of the monthly salary exceeding 3,500 yuan has to pay 3% personal income tax. Wenwen's father should pay a monthly personal income tax of how much.
文文的爸爸现在每月的工资是4400元，按照规定，每月工资超过3500元的部分要缴纳3%的个人所得税，文文的爸爸每月应缴纳个人所得税多少元．
<gadget id="calculator">4_400 - 3_500</gadget>
<output>900</output>

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

<gadget id="calculator">900 * (3/100)</gadget>
<output>27</output>

<result>27</result>