Mom deposits 3,000 yuan in the bank for one year on a regular basis, with an annual interest rate of 2.70%, and pays 5% interest tax. How much is the interest tax due.
妈妈存3000元钱到银行，定期一年，年利率2.70%，缴纳5%的利息税．到期应缴利息税多少元．
<gadget id="calculator">2.7 / 100</gadget>
<output>0.027</output>

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

<gadget id="calculator">3_000 * 0.027 * 1 * (1/20)</gadget>
<output>4.05</output>

<result>4.05</result>