Mr. Li’s salary income last month was 2,100 yuan. According to regulations, the part exceeding 1,500 yuan should be paid personal income tax at 5%. How much tax should Mr. Li pay?
李老师上月工资收入2100元，按规定超过1500元的部分按5%缴纳个人所得税，李老师应纳税多少元？
<gadget id="calculator">2_100 - 1_500</gadget>
<output>600</output>

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

<gadget id="calculator">600 * (1/20)</gadget>
<output>30</output>

<result>30</result>