The Robbins Corporation is an oil wholesaler. The firm's sales last year were

$$1\mathrm{.}04$

million, with the cost of goods sold equal to

$$600,000.$

The firm paid interest of

$$232,000$

and its cash operating expenses were

$$104,000.$

Also, the firm received

$$40,000$

in dividend income from a firm in which the firm owned

$22\%$

of the shares, while paying only

$$15,000$

in dividends to its stockholders. Depreciation expense was

$$49,000.$

Use the corporate tax rates shown in the popup window,

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$,$

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