Professor Zhang’s salary in September is 2,500 yuan, and the portion exceeding 1,000 yuan is subject to personal income tax at 5%. How much is Professor Zhang’s tax payable in September?
张教授九月份应发工资是2500元，超过1000元的部分要按5%缴个人所得税，张教授九月份应缴税多少元．
<gadget id="calculator">2_500 - 1_000</gadget>
<output>1_500</output>

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

<gadget id="calculator">1_500 * (1/20)</gadget>
<output>75</output>

<result>75</result>