# Task 14. (1 point)

Calculate the amount of personal income tax (NDFL) paid by Sergey for the past year, if he is a Russian resident and during this period had a stable income of 30000 rub./month and a one-time vacation bonus of 20000 rub. In the past year, Sergey sold a car he inherited two years ago for 250000 rub. and bought a land plot for building a residential house for 300000 rub. Sergey claimed all the tax deductions he was entitled to. (Provide the answer without spaces and units of measurement.)
Answer: 10400.

## Comment:

Solution: tax base $=30000 \times 12+20000+250000=630000$ rubles. The amount of the tax deduction $=250000+300000=550000$ rubles. The amount of personal income tax $=13 \% \times(630000-$ $550000)=10400$ rubles.