If a citizen’s wage income exceeds 3,500 yuan, personal income tax should be paid on the excess part. Teacher Li’s monthly salary is 4,500 yuan, and the personal income tax is 3%. How much personal income tax should Mr. Li pay a year?
公民的工资收入超过3500元的，超过部分应交个人所得税，李老师每个月的工资是4500元，个人所得税税为3%，李老师一年应交个人所得税多少元？
<gadget id="calculator">4_500 - 3_500</gadget>
<output>1_000</output>

<gadget id="calculator">3 / 100</gadget>
<output>3/100 = around 0.03</output>

<gadget id="calculator">1_000 * (3/100) * 12</gadget>
<output>360</output>

<result>360</result>