*Sue is a single parent with two children. She is considering a part-time job that pays $1,600 per month. She is currently drawing monthly cash benets of $600, food stamp benets of $200, and Medicaid benets valued at

$160. If she accepts the job, she will be liable for employment taxes of $112 per month and lose all transfer benets. What is Sue’s implicit marginal tax rate for this job?