Aunt Zhang's monthly salary is 5,400 yuan, and after deducting the 3,500 yuan tax exemption, she needs to pay personal income tax at a rate of 3%. How much should she pay personal income tax?
张阿姨的月工资是5400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．她应缴纳个人所得税多少元？
<gadget id="calculator">5_400 - 3_500</gadget>
<output>1_900</output>

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

<gadget id="calculator">1_900 * (3/100)</gadget>
<output>57</output>

<result>57</result>