2. Van-Line Company, a small electronics repair firm, expects an annual income of $70,000 from its regular business. The company is considering expanding its repair business to include personal computers. The expansion would bring in an additional annual income of $30,000, but will require an additional expense of $10,000 each year over the next three years. Using applicable current tax rates, answer the following: (a) What is the marginal tax rate in tax year 1? (b) What is the average tax rate in tax year 1