Windham Inc. is preparing tax filings for 2019. Assume the following tax table is applicable: Tax on Base Percentage on Taxable Income of Bracket Excess above Base Up to $50,000 $0 15% $50,000-$75,000 7,500 25 $75,000-$100,000 13,750 34 $100,000-$335,000 22,250 39 $335,000-$10,000,000 123,900 34 $10,000,000-$15,000,000 3,400,000 35 $15,000,000-$18,333,333 5,150,000 38 Over $18,333,333 6,416,667 35 The income statement shows that the taxable income is $457,500 in 2019. a. What is Windham Inc. tax liability? (10 points) (Do not round intermediate calculations. Round your answer to the nearest dollar and DO NOT USE COMMA in your answer. E.g., $16666.6 should be rounded to $16667.) Tax liability = $ (Note: Do not use comma in your answer) b. What is the firm's average tax rate? (10 points) (Do not round intermediate calculations. Round your answer to TWO decimal places. E.g., 0.6666% should be rounded to 0.67%.) Average tax rate = %