The Robbins Corporation is an oil wholesaler. The? firm's sales last year were $1.06 ?million, with the cost of goods sold equal to $610,000. The firm paid interest of $245,250 and its cash operating expenses were $104,000. ? Also, the firm received $45,000 in dividend income from a firm in which the firm owned 22% of the? shares, while paying only $12,000 in dividends to its stockholders. Depreciation expense was $49,000. Use the corporate tax rates? to compute the? firm's tax liability. What are the? firm's average and marginal tax? rates?