Master Chen’s monthly salary is 4,000 yuan. According to the regulations, the part of the monthly salary exceeding 3,500 yuan should be paid personal income tax at a rate of 5%. How much is the net income of Master Chen’s annual salary?
陈师傅每月工薪4000元，按规定，月工薪超过3500元部分，应按5%的税率缴纳个人所得税，陈师傅一年工薪纯收入是多少元？
<gadget id="calculator">4_000 - 3_500</gadget>
<output>500</output>

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

<gadget id="calculator">500 * (1/20)</gadget>
<output>25</output>

<gadget id="calculator">4_000 - 25</gadget>
<output>3_975</output>

<gadget id="calculator">3_975 * 12</gadget>
<output>47_700</output>

<result>47_700</result>