odoo 17 - Trying to set tax calculation based on Gross pay - Stack Overflow

i am trying to calculate TAX based on gross pay but i keep getting this error ~Wrong python code defined for salary rule Government Tax (TAX).~ when computing

annual_salary = categories.GROSS * 12 

if 48000 <= annual_salary <= 84000:
    annual_tax = 0.05 * (annual_salary - 48000)
elif 84000 < annual_pay <= 120000:
    annual_tax = 1800 + 0.125 * (annual_salary - 84000)
elif 120000 < annual_pay <= 156000:
    annual_tax = 6300 + 0.1875 * (annual_salary - 120000)
elif annual_salary > 156000:
    annual_tax = 13050 + 0.25 * (annual_salary - 156000)
else:
    annual_tax = 0 

result = annual_tax / 12 

i tried changing the code and i still got the same result, if you have any suggestion please help out