Problem 7. (8 points)

The earned salary of the citizen was 23,000 rubles per month from January to June inclusive, and 25,000 rubles from July to December. In August, the citizen, participating in a poetry competition, won a prize and was awarded an e-book worth 10,000 rubles. What amount of personal income tax needs to be paid to the budget? (Provide the answer as a whole number, without spaces or units of measurement.)

Answer: 39540.

## Comment:
Solution: Personal Income Tax from salary $=(23000 \times 6+25000 \times 6) \times 13\%=37440$ rubles.

Personal Income Tax from winnings $=(10000-4000) \times 35\%=2100$ rubles.

Total Personal Income Tax = 37440 rubles +2100 rubles$=39540$ rubles.