Celebrity Food is evaluating the kale crisper project. During year $1,$ the kale crisper project is expected to have relevant revenue of $$255,000\mathrm{.}00,$ relevant variable costs of $$87,100\mathrm{.}00,$ and relevant depreciation of $$10,900\mathrm{.}00.$ In addition, Celebrity Food would have one source of fixed costs associated with the kale crisper project. Celebrity Food just signed a deal with Lights Camera Action to develop a advertising campaign for use in the project. The terms of the deal require Celebrity Food to pay Lights Camera Action either $$18,000\mathrm{.}00$ in $1$ year if the project is pursued or $$34000\mathrm{.}00$ in $1$ year if the project is not pursued. Relevant net income for the kale crisper project in year $1$ is expected to be $$103,000\mathrm{.}00.$ What is the tax rate expected to be in year $1?$