Everybodys Fitness's 2021 income statement is reported below (in millions of dollars) (Use corporate tax rate of 21 percent for your calculations.)

Everybodys Fitness Income Statement for 2021 (in millions of dollars)
Net sales (all credit)	$	1,385
Less: Cost of goods sold		540
Gross profits	$	845
Less: Other operating expenses		315
EBITDA	$	530
Less: Depreciation and amortization		152
EBIT	$	378
Less: Interest		175
EBT	$	203
Less: Taxes
Net income	$

Determine the firms 2021 tax liability.

Determine the firms 2021 net income.

Determine the firms 2021 average tax rate. (Round your answer to 2 decimal places.)

Determine the firms 2021 marginal tax rate.