$($Corporate income tax$)$ Sales for J$.$ P$.$ Hulett Inc. during the past year amounted to $$4\mathrm{.}1$ million. Gross profits totaled $$1\mathrm{.}04$ million, and operating and depreciation expenses were $$509,000$ and $$340,000,$ respectively. Dividend income for the year was $$13,000,$ 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\%$