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In 2022, XYZ Inc. had sales of $36.1 million, costs of goods sold of $17.4 million, Sales, General and Administrative (SG\&A) expenses of $8 million, Depreciation expenses of $5.9 million, Interest expenses of $800,000, Tax expenses of $778,500, Dividend Payments of $500,000, total debt of $15 million, and total assets of $26 million. Calculate XYZ Inc's Average Tax Rate as of 2022. 19.46% 18.53\% 21.22% 17.35%