annual income that exceeded $31,850定语从句理解

1. According to a tax rate formula for a certain year, the amount of tax owed by an individual whose annual income was between $31,850 and $77,100 was equal to a base tax of $4,386 plus 24 percent of the annual income that exceeded $31,850. According to this formula, what was the amount of tax owed by an individual whose annual income that year was $42,000?

请问 老师 这里的the annual income that exceeded $31,850.如何理解，是说超越了31850的年收入呢？ 还是说年收入超越31850的那部分呢？

这是GRE数学考试试题。百度上对此有解答：https://www.smartstudy.com/gre/article/128377.html?pid=lwom唱吧7

分析：题干问，某一年个人收入在$31,850到$77,100之间的税收计算方法为$4,386加上超出$31,850部分的24%。问收入为$42,000的个人这一年需缴纳多少税?

所以大家可以得到所交税的计算方法=4386+24%*=6822.