The taxable part of Dad's salary is 480 yuan. If calculated at a 5% tax rate, how much personal income tax should be paid on this part of Dad’s salary?
爸爸的工资应纳税款的部分是480元．如果按5%税率计算，爸爸工资的这部分收入应缴纳个人所得税多少元？
<gadget id="calculator">5 / 100</gadget>
<output>1/20 = around 0.05</output>

<gadget id="calculator">480 * (1/20)</gadget>
<output>24</output>

<result>24</result>