Mr. Zhang received 4,000 yuan as a manuscript fee from the magazine. If he pays personal income tax at a rate of 3%, how much should he pay in personal income tax?
张老师获得杂志社稿费4000元，如果按3%的税率缴纳个人所得税，他应缴纳个人所得税多少元．
<gadget id="calculator">3 / 100</gadget>
<output>3/100 = around 0.03</output>

<gadget id="calculator">4_000 * (3/100)</gadget>
<output>120</output>

<result>120</result>