$($Corporate income tax$)$ The Robbins Corporation is an oil wholesaler. The firm's sales last year were $$1\mathrm{.}02$ million, with the cost of goods sold equal to $$600,000.$ The firm paid interest of $$207,250$ and its cash operating expenses were $$101,000.$ Also, the firm received $$41,000$ in dividend income from a firm in which the firm owned $22\%$ of the shares, while paying only $$13,000$ in dividends to its stockholders. Depreciation expense was $$52,000.$ Use the corporate tax rates shown in the popup window, $,$ to compute the firm's tax liability. What are the firm's average and marginal tax rates?