Xiaoqin's mother's wage income in July is 1,350 yuan. After deducting 800 yuan, she pays personal income tax at a rate of 5%. How much personal income tax should Xiaoqin's mother pay?
小琴妈妈七月份的工资收入是1350元，扣除800元后按5%的税率缴个人所得税．小琴妈妈应缴个人所得税多少元？
<gadget id="calculator">1_350 - 800</gadget>
<output>550</output>

<gadget id="calculator">5 / 100</gadget>
<output>1/20 = around 0.05</output>

<gadget id="calculator">550 * (1/20)</gadget>
<output>55/2 = around 27.5</output>

<result>55/2 = around 27.5</result>