It is the duty of every citizen to pay taxes according to law. Uncle Zhang’s total salary last month was 3,800 yuan. According to the relevant regulations on personal income tax, the part exceeding 3,500 yuan is subject to 3% personal income tax. So how much personal income tax should Mr. Zhang pay last month?
依法纳税是每个公民的义务．张叔叔上个月的工资总额是3800元，按照个人所得税的有关规定，超过3500元的部分要缴纳3%的个人所得税，那么张老师上个月应缴纳个人所得税多少元？
<gadget id="calculator">3_800 - 3_500</gadget>
<output>300</output>

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

<gadget id="calculator">300 * (1/20)</gadget>
<output>15</output>

<result>15</result>