To find Priya's total income before tax, we can use the information provided: the amount deducted from the paycheck and the income tax rate.
We know that the income tax deducted is a percentage of Priya's total income. In this case, the deduction of $52.50 represents 12% of Priya’s total income before tax.
Let \( I \) be Priya's total income before tax. The equation can be set up as follows:
\[ 0.12I = 52.50 \]
To find \( I \), we need to divide both sides of the equation by 0.12:
\[ I = \frac{52.50}{0.12} \]
Now, we will perform the calculation:
\[ I = \frac{52.50}{0.12} = 437.50 \]
Thus, Priya's total income before tax is:
\[ \boxed{437.50} \]