In each of the following cases, identify the corporations marginal tax rate, and compute its average tax rate. Use 2017 tax rate schedule if needed.

1. Allen Corporation has $160,000 taxable income for its tax year ended December 31, 2017.
2. Benson Corporation has $160,000 taxable income for its tax year ended December 31, 2018.
3. Carver Corporation has $160,000 taxable income for its tax year ended October 31, 2018.