How do you calculate corner frequency?

This “Cut-off”, “Corner” or “Breakpoint” frequency is defined as being the frequency point where the capacitive reactance and resistance are equal , R = Xc = 4k7Ω. When this occurs the output signal is attenuated to 70.7% of the input signal value or -3dB (20 log (Vout/Vin)) of the input.

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