Uncle Wang's monthly salary is 4,900 yuan. After deducting the 3,500 yuan tax exemption, he needs to pay personal income tax at a rate of 3%. How much personal income tax should he pay?
王叔叔的月工资是4900元，扣除3500元个税免征额后的部分需要按3%的税率缴纳个人所得税，他应缴纳个人所得税多少
<gadget id="calculator">4_900 - 3_500</gadget>
<output>1_400</output>

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

<gadget id="calculator">1_400 * (3/100)</gadget>
<output>42</output>

<result>42</result>