Li Yun's mother's monthly salary is 4,800 yuan. According to the provisions of the Individual Income Tax Law, the part of the personal monthly salary exceeding 3,500 yuan should be paid at a rate of 3%. How much personal income tax should Li Yun's mother pay each month?
李芸母亲的月工资是4800元，按个人所得税法规定，个人月工资超过3500元的部分应按3%的税率缴纳个人所得税．李芸的母亲每月应缴纳个人所得税多少元？
<gadget id="calculator">4_800 - 3_500</gadget>
<output>1_300</output>

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

<gadget id="calculator">1_300 * (3/100)</gadget>
<output>39</output>

<result>39</result>