$($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{.}0$ million, its operating expenses excluding depreciation of $$101,000$ were $$401,000,$ and the firm paid $$146,000$ in interest on its bank loans. Also, the corporation received $$53,000$ in dividend income $($from a company in which it owned less than $20$ percent of its shares$)$ but paid $$20,000$ in the form of dividends to its own common stockholders. Use the corporate tax rates shown in the popup window, E: $,$ 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.$)$