Sales for J. P. Hulett Inc. during the past year amounted to $3.7 million. Gross profits totaled $1.05 million, and operating and depreciation expenses were $502,000 and $356,000, 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, to Comcute the corporation's tax liability. What are the firm's average and marginal tax rates