According to the current personal income tax regulations in our country, the part of the salary exceeding 2,000 yuan is taxed at a tax rate of 5%. Mr. Zhang’s monthly salary is 3,800 yuan. If calculated according to the new individual tax rules, how much is Mr. Zhang’s monthly personal income tax after the implementation of the new individual income tax?
当前我国个人所得税规定，工资超过2000元的部分按5%的税率纳税，新个税起程点将由当前的2000元提高至3000元，税率不变．张老师每月工资3800元，若按新个税规则计算，张老师在新个税实施后，每月应缴个人所得税多少元？
<gadget id="calculator">3_800 - 3_000</gadget>
<output>800</output>

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

<gadget id="calculator">800 * (1/20)</gadget>
<output>40</output>

<result>40</result>