In 2010, my country's personal income tax collection standard is: personal income below 3,500 yuan is not taxed. If the monthly income is more than 3,500 yuan, the excess part is taxed, and the personal income tax is levied at 5% if the monthly income is less than 500 yuan; the personal income tax is levied at 10% on the part exceeding 500-2000 yuan. Xiaoming’s mother’s monthly income is 5,400 yuan, how much personal income tax does she have to pay every month?
2010年我国个人收入所得税征收标准为：个人收入3500元以下不征税．月收入超过3500元的，超过部分分部计税，不足500元的按5%征收个人所得税；超过500-2000元的部分按10%征收个人所得税．小明妈妈月收入5400元，她每月要缴纳多少元个人所得税？
<gadget id="calculator">5 / 100</gadget>
<output>1/20 = around 0.05</output>

<gadget id="calculator">500 * (1/20)</gadget>
<output>25</output>

<gadget id="calculator">5_400 - 3_500</gadget>
<output>1_900</output>

<gadget id="calculator">1_900 - 500</gadget>
<output>1_400</output>

<gadget id="calculator">10 / 100</gadget>
<output>1/10 = around 0.1</output>

<gadget id="calculator">1_400 * (1/10)</gadget>
<output>140</output>

<gadget id="calculator">25 + 140</gadget>
<output>165</output>

<result>165</result>