Here are some data on Fincorp, Inc. Fincorp follows IFRS. The statement of financial position items correspond to values at year-end of 2017 and 2018, while the statement of comprehensive income items correspond to revenues or expenses during the year ending in either 2017 or 2018. All values are in thousands of dollars. Trade payables Revenue Depreciation 4,000 $ 2018 350 2017 $ 300 4,100 (320) (300) Short-term investments 550 430 Inventories 350 300 Long-term debt 2,400 3,000 Provisions 770 680 Administrative expenses (550) (500) Federal and provincial taxes (420) (400) Trade receivables 450 400 Finance incomeb 120 50 Finance expense (150) (150)) Property, plant, and equipment Dividends paid 5,800 (410) 5,000 (410) Cost of goods sold (1,700) (1,600) Cash and cash equivalents 300 800 b Taxes are paid in their entirety in the year in which the tax obligation is incurred. Finance incone is gain in value of short-term investments. C Property, plant, and equipment are net of accumulated depreciation and impairment losses since the assets were installed. What was the firm's average tax bracket for each year? (Round your answers to 2 decimal place.) Average tax rate in 2017 Average tax rate in 2018