$($Corporate income tax$)$ Last year Sanderson, Inc. had sales of $$3\mathrm{.}4$

million. The firm's cost of goods sold came to $$2\mathrm{.}3$ million, its operating

expenses excluding depreciation of $$97,000$ were $$391,000,$ and the firm

paid $$155,000$ in interest on its bank loans. Also, the corporation received

$$46,000$ in dividend income $($from a company in which it owned less than

$20$ percent of its shares$)$ but paid $$25,000$ 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 $$.($Round to the nearest dollar.$)$

The firm's average tax rate is

$\%.($Round to two decimal places.$)$

The firm's marginal tax rate is

$\%.($Round to the nearest integer.$)$