Chapman & Power Incorporated is concerned about the taxes paid by the company. In addition to $$135,000,000$ of taxable income, the firm received $$15,500,000$ of interest on state$-$issued bonds and $$12,000,000$ of dividends on common stock it owns in Hunt Taxidermy. $($Use corporate tax rate of $21$ percent for your calculations.$)$

Calculate Chapman & Power's tax liability.

Note: Enter your answer in dollars not in millions.

Tax liability

Calculate Chapman & Power's average tax rate.

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