The "Tracking and Tutoring" written by Mr. Zhang received a manuscript fee of 3,000 yuan in August last year after it was published by the publishing house. The part of the manuscript fee income exceeding 800 yuan was subject to personal income tax at a rate of 14%. I asked Mr. Zhang how much personal income tax should be paid?
张老师编写的《跟踪辅导》，在出版社出版后，去年8月取得稿费3000元，稿费收入超过800元的部分按14%的税率，缴个人所得税，问张老师应缴个人所得税多少元？
<gadget id="calculator">3_000 - 800</gadget>
<output>2_200</output>

<gadget id="calculator">14 / 100</gadget>
<output>7/50 = around 0.14</output>

<gadget id="calculator">2_200 * (7/50)</gadget>
<output>308</output>

<result>308</result>