Sales for J$.$ P$.$ Hulett Inc. during the past year amounted to $ $4\mathrm{.}5$ million. Gross profits totaled $ $1\mathrm{.}05$million$,$ and operating and depreciation expenses were $ $502$ comma $000$ and $ $347$ comma $000,$ respectively. Dividend income for the year was $ $14$ comma $000,$ which was paid by a firm in which Hulett owns $85$ percent of the shares. Comcute the$$ corporation's tax liability. What are the$$ firm's average and marginal tax$$ rates?