The Robbins Corporation is an oil wholesaler. The$$ firm's sales last year were $ $1\mathrm{.}05$million$,$ with the cost of goods sold equal to $ $640,000.$ The firm paid interest of $ $201,000$ and its cash operating expenses were $ $102,000.$ Also, the firm received $ $40$ comma $000$ in dividend income from a firm in which the firm owned $22\%$ of the$$ shares, while paying only $ $10,000$ in dividends to its stockholders. Depreciation expense was $ $49$ comma $000.$ Use the corporate tax rates shown in the popup$$ window to compute the$$ firm's tax liability. What are the$$ firm's average and marginal tax$$ rates?