Problem 9. (12 points)

Ivan, a full-time student, started working at his long-desired job on March 1 of the current year. In the first two months, during the probationary period, Ivan's salary was 20000 rubles. After the probationary period, the salary increased to 25000 rubles per month. In December, for exceeding the plan, Ivan was awarded a bonus of 10000 rubles. In addition, while studying in a full-time budget-funded graduate program, Ivan received a scholarship of 2800 rubles per month throughout the year. What amount of personal income tax should Ivan pay to the budget? (Provide the answer as a whole number, without spaces and units of measurement)
Answer: 32500.

## Comment

Solution: Personal Income Tax from salary $=(20000 \times 2+25000 \times 8+10000) \times 13\% = 32500$ rubles. The scholarship is not subject to Personal Income Tax.