My mother’s monthly salary last year was 2,800 yuan. After subtracting 2,000 yuan according to the regulations, I paid personal income tax at a rate of 5%. How much did my mother pay in personal income tax last year?
妈妈去年的月工资是2800元，按规定减去2000元后按5%税率缴纳个人所得税，去年妈妈缴纳个人所得税多少元．
<gadget id="calculator">2_800 - 2_000</gadget>
<output>800</output>

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

<gadget id="calculator">800 * (1/20)</gadget>
<output>40</output>

<gadget id="calculator">40 * 12</gadget>
<output>480</output>

<result>480</result>