Mr. Li’s monthly salary is 4,800 yuan. According to regulations, the part exceeding 3,600 yuan should pay personal income tax at 5%. How much personal income tax should Mr. Li pay?
李老师每月工资4800元，按规定超过3600元的部分应按5%缴交个人所得税，李老师应缴交个人所得税多少元？
<gadget id="calculator">4_800 - 3_600</gadget>
<output>1_200</output>

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

<gadget id="calculator">1_200 * (1/20)</gadget>
<output>60</output>

<result>60</result>