(Corporate income tax)The Robbins Corporation is an oil wholesaler. The firm's sales last year were $1.09 million, with the cost of goods sold equal to

$630,000. The firm paid interest of $254,000 and its cash operating expenses were $104,000. Also, the firm received $44,000 in dividend income from a firm in which the firm owned 22% of the shares, while paying only $11,000 in dividends to its stockholders. Depreciation expense was $48,000. Use the corporate tax rates shown below to compute the firm'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 corporation's tax liability. What are the firm's average and marginal tax rates?

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

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

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