Problem 7. (6 points)

Sergei, being a student, worked part-time in a student cafe after classes for a year. Sergei's salary was 9000 rubles per month. In the same year, Sergei paid for his medical treatment at a healthcare facility in the amount of 100000 rubles and purchased medications on a doctor's prescription for 20000 rubles (eligible for deduction). The following year, Sergei decided to apply for a social tax deduction. What amount of the paid personal income tax is subject to refund to Sergei from the budget? (Provide the answer as a whole number, without spaces and units of measurement.)

## Answer: 14040.

## Comment:
Solution: the amount of the social tax deduction for medical treatment will be: $100000+20000=$ 120000 rubles. The possible tax amount eligible for refund under this deduction will be $120000 \times 13\% = 15600$ rubles. However, in the past year, Sergey paid income tax (NDFL) in the amount of $13\% \times (9000 \times 12) = 14040$ rubles. Therefore, the amount of personal income tax paid, eligible for refund to Sergey from the budget, will be 14040 rubles.