Teacher Yang’s monthly salary is 1,500 yuan, and he publishes articles, earning 1,200 yuan in manuscript fees. According to national regulations, if the monthly income exceeds 2,000 yuan, he should pay personal income tax of 20% of the excess. How much personal income tax should Mr. Yang pay?
杨老师这个月工资1500元，发表文章，稿费收入1200元，按国家规定，月收入超过2000元的，应缴纳超过部分20%的个人所得税．杨老师应缴纳个人所得税多少元？
<gadget id="calculator">1_200 - 2_000</gadget>
<output>-800</output>

<gadget id="calculator">1_500 + (-800)</gadget>
<output>700</output>

<gadget id="calculator">20 / 100</gadget>
<output>1/5 = around 0.2</output>

<gadget id="calculator">700 * (1/5)</gadget>
<output>140</output>

<result>140</result>