The income tax payable by Xiaohong's mother last month was 500 yuan. If the personal income tax is paid at a rate of 5%, how much should she pay in personal income tax?
小红的妈妈上月应纳的所得税额是500元，如果按5%的税率缴纳个人所得税，应缴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">500 * (1/20)</gadget>
<output>25</output>

<result>25</result>