$($Corporate income tax$)$ Sales for J$.$ P$.$ Hulett Inc. during the past year amounted to $$4\mathrm{.}3$ million. Gross profits totaled $$1\mathrm{.}06$ million, and operating and depreciation expenses were $$496,000$ and $$343,000,$ respectively. Dividend income for the year was $$14,000,$ 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?