Last year$$ Sanderson, Inc. had sales of $ $3\mathrm{.}7$ million. The$$ firm's cost of goods sold came to $ $2\mathrm{.}6$million$,$ its operating expenses excluding depreciation of $ $102,000$were $ $401,000,$ and the firm paid $ $148,000$ in interest on its bank loans. $$ Also, the corporation received $ $52,000$ in dividend income$($from a company in which it owned less than $20$ percent of its$$ shares$)$ but paid $ $30,000$ in the form of dividends to its own common stockholders. Use the corporate tax rates to calculate the$$ corporation's tax liability. What are the$$ firm's average and marginal tax$$ rates?