In 2008, my country announced a new personal income tax collection standard. Personal income below 1,600 yuan is not taxed. If the monthly income exceeds 1,600 yuan, personal income tax will be levied at 5% on the excess; Xiao Ming’s mother’s monthly income is 3,500 yuan, how much personal income tax does she have to pay every month?
2008年我国公布了新的个人收入所得税征收标准．个人收入1600元以下不征税．月收入超过1600元，超过部分按5%征收个人所得税；小明的妈妈月收入3500元，她每月要缴纳多少元个人所得税？
<gadget id="calculator">3_500 - 1_600</gadget>
<output>1_900</output>

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

<gadget id="calculator">1_900 * (1/20)</gadget>
<output>95</output>

<result>95</result>