Uncle Wang’s total salary last month was 5,180 yuan. According to regulations, the part exceeding 3,500 yuan has to pay 5% personal income tax. How much personal income tax should Uncle Wang pay last month?
王叔叔上月的工资总额为5180元，按照规定超过3500元的部分要缴纳5%的个人所得税，王叔叔上个月应缴纳个人所得税多少元？
<gadget id="calculator">5_180 - 3_500</gadget>
<output>1_680</output>

<gadget id="calculator">5 / 100</gadget>
<output>1/20 = around 0.05</output>

<gadget id="calculator">1_680 * (1/20)</gadget>
<output>84</output>

<result>84</result>