Master Wang's monthly salary is 2,400 yuan. If the part exceeding 2,000 yuan is stipulated, he should pay 5% personal income tax. How much is the personal income tax that Master Wang should pay every month?
王师傅月工资2400元，如果按规定超出2000元的部分，应缴纳5%的个人所得税，王师傅每月应缴纳个人所得税多少元．
<gadget id="calculator">2_400 - 2_000</gadget>
<output>400</output>

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

<gadget id="calculator">400 * (1/20)</gadget>
<output>20</output>

<result>20</result>