echo "<table>";
echo "<tr><th>Name</th><th>Yearly Salary</th><th>Tax %</th><th>Tax Amount</th></tr>";
foreach ($salary as $name => $amount) {
    $tax_rate = $amount > 420000 ? 5 : 3.5;
    $tax_amount = $amount * $tax_rate / 100;
    echo "<tr><td>$name</td><td>$amount</td><td>$tax_rate%</td><td>$tax_amount</td></tr>";
}
echo "</table>";