In July 2007, my mother's monthly wages and salaries were 1,860 yuan. According to the provisions of the Personal Income Tax Law, after deducting 1,600 yuan from wages and salaries per month, the balance of less than 500 yuan is subject to personal income tax at a rate of 5%. How much personal income tax should my mother pay this month?
2007年7月，妈妈的月工资薪金所得为1860元．按个人所得税法规定，每月工资薪金所得扣除1600元后，余额不超过500元的部分按5%的比例缴纳个人所得税．妈妈这个月应缴纳个人所得税多少元？
<gadget id="calculator">1_860 - 1_600</gadget>
<output>260</output>

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

<gadget id="calculator">260 * (1/20)</gadget>
<output>13</output>

<result>13</result>