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In the year 2021, a corporation made $204 Million in revenue, S2.5 Million of operating expenses, and depreciation expenses of S6.9 Million. The state income tax rate is 10% and the federal income tax rate is 21%. How much (a) state income tax, and (b) federal income tax will this corporation pay in this tax year? Assume that the state income tax is a tax-deductable expence when filing federal income tax. The approximate state income tax is Million (Round to three decimal places.) The approximate federal tax is Million. (Round to three decimal places.) The combined effective income tax rate is (Round to the nearest decimal.) The ATCF for the year 2021 is Million. (Round to three decimal places.)