(Corporate income tax) Sales for J. P. Hulett Inc. during the past year amounted to $3.6 million. Gross profits totaled $1.09 million, and operating and depreciation expenses were $502,000 and $348,000, 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.) (Click o