My mother’s salary last month was 3,500 yuan. According to the regulations, I have to pay 5% personal income tax on the excess of 3,000 yuan. How much is my mother’s actual salary last month?
妈妈上月工资3500元，按规定超出3000元部分，要缴纳5%的个人收入所得税，妈妈上月实际应得工资多少元．
<gadget id="calculator">3_500 - 3_000</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">3_500 - 25</gadget>
<output>3_475</output>

<result>3_475</result>