<|im_start|>system
You are a helpful assistant. You first think about the reasoning process in the mind and then provide the user with the answer. You should try to truely solve the question by yourself without cheating.  <|im_end|>
<|im_start|>user
 (2016, Jiangsu Taixing) According to the regulations of the individual income tax in China, for those whose monthly income exceeds 3,500 yuan, the part exceeding 3,500 yuan and within 1,500 yuan is taxed at 3%. Last month, after deducting personal income tax, Mr. Zhang's salary was 4,761 yuan. How much personal income tax did Mr. Zhang pay last month? Show your work in <think> </think> tags. And return the final answer in <answer> </answer> tags.<|im_end|>
<|im_start|>assistant
Let me solve this step by step.
<think>
user
39
(2016, Jiangsu Taixing) According to the regulations of the individual income tax in China, for those whose monthly income exceeds 3,500 yuan, the part exceeding 3,500 yuan and within 1,500 yuan is taxed at 3%. Last month, after deducting personal income tax, Mr. Zhang's salary was 4,761 yuan. How much personal income tax did Mr. Zhang pay last month?
test