The conversation between human and AI assistant.
[|Human|] Calculate the pension contribution of Mr. Kim in the given scenario.
[|AI|] The pension contribution of Mr. Kim per year can be calculated as follows:

Income: $40,000
Pension contribution rate: 10%

Pension contribution = (10 / 100) * 40,000
Pension contribution = 0.10 * 40,000
Pension contribution = $4,000

Mr. Kim's annual pension contribution is $4,000.
[|Human|] 
Calculate the pension contribution of Mr. Kim in the given scenario.