Dad's monthly salary is 4,000 yuan, and the portion exceeding 3,000 yuan is subject to personal income tax at a rate of 5%. How much should dad pay in personal income tax every year?
爸爸每月的工资是4000元，超出3000元的部分按5%的税率交个人所得税，爸爸每年应缴纳多少元个人所得税．
<gadget id="calculator">4_000 - 3_000</gadget>
<output>1_000</output>

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

<gadget id="calculator">1_000 * (1/20) * 12</gadget>
<output>600</output>

<result>600</result>