When the value of IncomeTaxPerYear is 167, the real value of Income tax per month will
be 167 ÷ 12 = 13.91…, however, the value obtained in IncomeTaxPerMonth is 13, because
the fractions are omitted according to the division specification.
In such a case, it is advisable that the result should be rounded off to the nearest integer,
instead of omitting the fractions. For that, the above statement should be changed to: