Question 1A [4 points]. Gruber Industries, a subsidiary of The Nakatomi Trading Corporation, has reported an annual income of $1,326,000 from their regular business activities. They are considering undertaking a new project which would provide and additional $390,000 in income and cost an additional $156,000 in costs. Gruber Industries and the Nakatomi Corporation are US based businesses and are therefore subject to the current corporate tax rates. If Gruber Industries undertakes this project what is their (a) 12 points] Marginal tax rate for this year? (b) 2 points] Effective tax rate for this year