Palmer, Inc., has a net operating loss carry forward of $100,000. If Palmer continues its business with no changes, it will have $50,000 of taxable income (before the NOL) in both 2014 and 2015. If Palmer decides to invest in a new product line instead, it expects to have taxable income of $70,000 in 2014 and $50,000 in 2015. What marginal tax rate does the new product line face in 2014 and in 2015?