109年5月

(680,318 - 88,000 - 122,318) * 12% - 37,800 = 18,600
18,600 - 113 = 18,487

(848,979 - 88,000 - 121,693) * 12% - 37,800 = 38,914
38,914 - 16,285 = 22,629

18,487 + 22,629 = 41,116