According to regulations, the part of the personal monthly salary exceeding 3,500 yuan shall be subject to personal income tax at a rate of 3%. Xiao Ming's mother pays personal income tax of 39 yuan per month. How much is Xiao Ming's mother's actual monthly income after tax?
按规定个人月工资超出3500元的部分应按3%的税率缴纳个人所得税．小明的妈妈每月缴纳个人所得税39元，小明妈妈每月税后实际收入多少元？
<gadget id="calculator">3 / 100</gadget>
<output>3/100 = around 0.03</output>

<gadget id="calculator">39 / (3/100)</gadget>
<output>1_300</output>

<gadget id="calculator">3_500 - 39</gadget>
<output>3_461</output>

<gadget id="calculator">1_300 + 3_461</gadget>
<output>4_761</output>

<result>4_761</result>