$($Corporate income tax$)$ Last year Sanderson, Inc. had sales of $$3\mathrm{.}6$ million. The firm's cost of goods sold came to

$$2\mathrm{.}4$ million, its operating expenses excluding depreciation of $$99,000$ were $$396,000,$ and the firm paid $$148,000$ in

interest on its bank loans. Also, the corporation received $$45,000$ in dividend income $($from a company in which it

owned less than $20$ percent of its shares$)$ but paid $$27,000$ in the form of dividends to its own common

stockholders. Use the corporate tax rates shown in the popup window, $,$ to calculate the corporation's tax

liability. What are the firm's average and marginal tax rates?

The firm's tax liability for the year is $

$($Round to the nearest dollar.$)$