Dad's salary is 4,800 yuan, and the part that exceeds 3,500 yuan has to pay personal income tax. The tax rate is 5%. How much tax does dad have to pay?
爸爸的工资是4800元，超过3500元的部分要缴纳个人所得税，税率是5%，爸爸要缴多少税款？
<gadget id="calculator">4_800 - 3_500</gadget>
<output>1_300</output>

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

<gadget id="calculator">1_300 * (1/20)</gadget>
<output>65</output>

<result>65</result>