Sales for J$.$P Hulett Inc. during the past year amounted to $$3\mathrm{.}6$ million. Gross profits totaled $$1\mathrm{.}07$ million, and operating and depreciation expenses were $$504,000$ and $$344,000,$ respectively. Dividend income for the year was $$13,000,$ which was paid by a firm in which Hulett owns $85$ percent of the shares. What are the firm's average and marginal tax rates?