Teacher Liu's monthly salary is 1,500 yuan. According to the personal income tax law: the balance of the monthly income after deducting 800 yuan is subject to personal income tax at a rate of 5%. How much personal income tax should Mr. Liu pay every month?
刘老师的月工资是1500元，如果按个人所得税法规定：每月收入扣除800元后的余额部分，按5%的比例缴纳个人所得税．刘老师每月应缴纳个人所得税多少元？
<gadget id="calculator">1_500 - 800</gadget>
<output>700</output>

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

<gadget id="calculator">700 * (1/20)</gadget>
<output>35</output>

<result>35</result>