Gray River Entertainment is evaluating Project A$.$ In$$year $2,$ Project A$$is expected to have relevant revenue of $$659,000,$ relevant variable costs of $$409,000,$ and relevant depreciation of $$112,000.$ In addition, Gray River Entertainment would have one source of fixed costs associated with Project A$.$ Gray River Entertainment just signed a deal with Tabletop Partners to develop an advertising campaign for the project. The terms of the deal require Gray River Entertainment to pay Tabletop Partners either $$77,000$in $2$years if the project is pursued or $$53,000$in $2$ years if the project is not pursued. Relevant net income in year $2$for Project A$$is expected to be $$91,500.$ What is the tax rate expected to be in year $2?$ Input instructions: Input your answer as the number that appears before the percentage sign. For example, enter$9\mathrm{.}86$ for $9\mathrm{.}86\%($do not enter $\mathrm{.}0986$ or $9\mathrm{.}86\%).$ Round your answer to at least $2$ decimal places. $$

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