$($Corporate income$$ tax$)$Sales for J$.$ P$.$ Hulett Inc. during the past year amounted to $ $3\mathrm{.}6$ million. Gross profits totaled $ $1\mathrm{.}04$million$,$ and operating and depreciation expenses were $ $492$ comma $000$ and $ $360$ comma $000,$ respectively. Dividend income for the year was $ $14$ comma $000,$ which was paid by a firm in which Hulett owns $85$ percent of the shares. Use the corporate tax rates shown in the popup$$ window, LOADING...$,$ to Comcute the$$ corporation's tax liability. What are the$$ firm's average and marginal tax$$ rates?