(Corporate income tax) Sales for J. P. Hulett Inc. during the past year amounted to $3.9 million. Gross profits totaled $1.01 million, and operating and depreciation expenses were $495,000 and $353,000, 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 below, to Compute the corporation's tax liability. What are the firm's average and marginal tax rates?

Taxable Income	Marginal Tax Rate
$0$50,000	15%
$50,001$75,000	25%
$75,001$100,000	34%
$100,001$335,000	39%
$335,001$10,000,000	34%
$10,000,001$15,000,000	35%
$15,000,001$18,333,333	38%
Over $18,333,333	35%

to calculate the firm's tax liability. What are the firm's average and marginal tax rates?

The firms tax liability for the year is $___(Round to the nearest dollar.)

The firms average tax rate is ___%. (Round to two decimal places.)

The firms marginal tax rate is ___%. (Round to the nearest integer.)