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Kai operates the Surf Shop in Laie, Hawaii, which designs, manufactures, and customizes surfboards. Hawaii has a hypothetical $4$ percent excise tax rate, technically paid by the seller. However, the state also allows "tax on tax" to be charged, which effectively means a customer is billed $4\mathrm{.}166$ percent of the sales price.

Determine the sales tax the Surf Shop must collect and remit$-$or the use tax liability the customer must pay$-$for each of the following orders:

Note: Leave no answer blank. Enter zero if applicable. Round your intermediate computations and final answers to the nearest whole dollar amount. Note that Hawaii and Nebraska do not tax services.

b$.$ Nick, an Alabama resident, comes to the retail shop on vacation and has a $$2,700$ custom board made. Nick uses the board on vacation and then has the Surf Shop ship it to Tuscaloosa, Alabama, where the sales tax rate is $9$ percent.

$\backslash$table$[[$Sales tax liability,$],[$Use tax liability,$]]$