Below are two years income statement records of the HTM Corp (imaginary). According to the given information, please answer the following questions. If the Income Statement structure is broken on your screen, adjust the size of the window of your screen; or use zoom in/out function until it shows correctly.

Income Statement

HTM Corp.

Dec. 31, 2XX1 2XX2 Sales $1,200,000 $1,500,000 Cost of Sales $ 360,000 $ 480,000 Gross Profit $ 840,000 $1,020,000 Payroll Expenses $ 300,000 $ 360,000 Gen. & Admin. Exp. $ 144,000 $ 180,000 Other Expenses $ 120,000 $ 180,000 EBT $ 276,000 $ 300,000 Income Taxes $ ????? $ ??????? Net Income $ 165,600 $ 180,000

Determine the Tax Rate of 2XX1. Provide your answer rounded to the first decimal in percentage (as in ##.#%), if necessary. However, do not put "%" or "," in your answer. Just provide the number with the first decimal point.