$1.$ Celebrity Food is evaluating the kale crisper project. During year $1,$ the kale crisper project is expected to have relevant revenue of $$400,000,$ relevant variable costs of $$125,000,$ and relevant depreciation of $$40,000.$ In addition, Celebrity Food would have one source of fixed costs associated with the kale crisper project. Celebrity Food just signed a deal with Lights Camera Action to develop an advertising campaign for use in the project. The terms of the deal require Celebrity Food to pay Lights Camera Action either $$80,000$ in $1$ year if the project is pursued or $$110,000$ in $1$ year if the project is not pursued. Relevant net income for the kale crisper project in year $1$ is expected to be $$200,000.$ What is the tax rate expected to be in year $1?$ Answer in decimal format, rounded to the nearest hundredth of a percent $($for example, $1\mathrm{.}23\%$ would be entered as $0\mathrm{.}0123).$