(Corporate income tax) Sales for J. P. Hulett Inc. during the past year amounted to $3.6 million. Gross profits totaled $1.04 million, and operating and depreciation expenses were $505,000 and $355,000, 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.)