Teacher Li earns 3,000 yuan in manuscript fees, and the portion of the manuscript fee income exceeding 800 yuan is subject to personal income tax at a rate of 14%. Ask Mr. Li how much personal income tax should be paid?
李老师活得稿费3000元，稿费收入超过800元的部分，按14%的税率缴纳个人所得税．问李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>