Everybody's Fitness's 2021 income statement is reported below (in millions of dollars) (Use corporate tax rate of 21 percent for your calculations.) Net sales (all credit) Less: Cost of goods sold Everybody's Fitness Income Statement for 2021 (in millions of dollars) Gross profits Less: Other operating expenses. FRITRA Less: Depreciation and amortization EBIT Less: Interest Less: Taxes Net income Determine the firm's 2021 tax liability. (Enter your answer in dollars) Tax liability Determine the firm's 2021 net income. (Enter your answer in dollars) Net income $ $ $ $ 985 460 525 235 290 72 72 218 95 123 Determine the firm's 2021 average tax rate. (Round your answer to 2 decimal places.)