Required: Affillate A sells 7,200 units to Affillate B per year. The marginal Income tax rate for Affillate A is 25 percent and the marginal Income tax rate for Affillate B is 40 percent. Additionally, Affillate B pays a tax-deductible tarlff of 5 percent on Imported merchandise. The transfer price per unit Is currently $2,000, but It can be set at any level between $2,000 and $2,400. Derlve (a) a formula to determine the effectlve marginal tax rate for Affillate B and (b) a formula to determine how much annual after-tax profits can be Increased by selecting the optimal transfer price. Note: Do not round Intermedlate calculatlons. Enter the "Effectlve marglnal tax rate" as percentage rounded to whole number