Li Hong's mother should pay personal income tax of 275 yuan in October. If the tax rate is 5%, how much personal income tax should she pay?
李红的妈妈十月份应纳个人所得税额275元，如果按5%纳税，应交纳个人所得税多少元？
<gadget id="calculator">5 / 100</gadget>
<output>1/20 = around 0.05</output>

<gadget id="calculator">275 * (1/20)</gadget>
<output>55/4 = around 13.75</output>

<result>55/4 = around 13.75</result>