Sales for J$.$ P$.$ Hulett Inc. during the past year amounted to

$$4\mathrm{.}3$

million. Gross profits totaled

$$1\mathrm{.}09$

million, and operating and depreciation expenses were

$$505,000$

and

$$345,000,$

respectively. Dividend income for the year was

$$13,000,$

which was paid by a firm in which Hulett owns

$85$

percent of the shares. Use the corporate tax rates shown in the popup window,

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$,$

to Comcute the corporation's tax liability. What are the firm's average and marginal tax rates?