The SGS Co. had $167,000 in taxable income. Use the rates from Table 2.3 What is the average tax rate? (Do not round intermediate calculations and enter your answer as a percent rounded to 2 decimal places, e.g., 32.16.) Average tax rate What is the marginal tax rate? (Enter your answer as a percent rounded to the nearest whole number, e.g., 32.) Marginal tax rate