(Corporate income tax) Last year Sanderson, Inc. had sales of S3.2 million. The firm's cost of goods sold came to $2.2 million, its operating expenses excluding depreciation of $99,000 were $408.000, and the firm paid $146,000 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 $26,000 in the form of dividends to its own common stockholders. Use the corporate tax rates shown in the popup window, Q 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.)