$($Corporate income tax$)$ Last year Sanderson, Inc. had sales of $$3\mathrm{.}2$ million. The firm's cost of goods sold came to

$$2\mathrm{.}2$ million, its operating expenses excluding depreciation of $$102,000$ were $$395,000,$ and the firm paid $$153,000$ in

interest on its bank loans. Also, the corporation received $$50,000$ in dividend income $($from a company in which it

owned less than $20$ percent of its shares$)$ but paid $$28,000$ 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.$)$