$($Corporate income tax$)$ Last year Sanderson, Inc. had sales of $$3\mathrm{.}9$

million. The firm's cost of goods sold came to $$2\mathrm{.}7$ million, its operating

expenses excluding depreciation of $$105,000$ were $$392,000,$ and the

firm paid $$145,000$ in interest on its bank loans. Also, the corporation

received $$47,000$ in dividend income $($from a company in which it owned

less than $20$ percent of its shares$)$ but paid $$23,000$ 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.$)$