Dad's monthly salary is 5,000 yuan. According to regulations, the portion exceeding 3,500 yuan must be taxed at a tax rate of 5%. How much is the personal income tax that father should pay every month.
爸爸月工资5000元，按规定超过3500元部分必须按5%的税率纳税，爸爸每月应缴纳多少元个人所得税．
<gadget id="calculator">5_000 - 3_500</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>