$($Corporate income tax$)$ Sales for J$.$ P$.$ Hulett Inc. during the past year amounted to $$3\mathrm{.}6$ million. Gross profits totaled $$1\mathrm{.}01$ million, and operating and depreciation expenses were $$502,000$ and $$358,000,$ respectively. Dividend income for the year was $$10,000,$ 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.$)$

Data table

$\backslash$table$[[$Taxable Income,Marginal Tax Rate$],[$$$0-$$$50,000,15\%$