$($Corporate income$$ tax$)$The Robbins Corporation is an oil wholesaler. The$$ firm's sales last year were $ $1\mathrm{.}04$million$,$ with the cost of goods sold equal to $ $600$ comma $000.$ The firm paid interest of $ $227$ comma $250$ and its cash operating expenses were $ $104$ comma $000.$ Also, the firm received $ $45$ comma $000$ in dividend income from a firm in which the firm owned $22\%$ of the$$ shares, while paying only $ $13$ comma $000$ in dividends to its stockholders. Depreciation expense was $ $51$ comma $000.$ Use the corporate tax rates shown in the popup$$ window, LOADING...$,$ to compute the$$ firm's tax liability. What are the$$ firm's average and marginal tax$$ rates?