$($Corporate income tax$)$ Sales for J$.$ P$.$ Hulett Inc. during the past year amounted to $$3\mathrm{.}7$ million. Gross profits

totaled $$1\mathrm{.}04$ million, and operating and depreciation expenses were $$500,000$ and $$347,000,$ respectively.

Dividend income for the year was $$11,000,$ which was paid by a firm in which Hulett owns $85$ percent of the shares.

Use the corporate tax rates shown in the popup window,

$,$ to Comcute 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.$)$