15-10 (Algo) [LO 15-3] Peet Company provides free on-site day care for employees with preschool children. Required: Determine the pretax value of the care for each of the following employees: a. Ms. Udolf has a 32 percent marginal tax rate and pays $10,750 annually for day care for three children. b. Mr. Zuo has a 12 percent marginal tax rate and pays $3,600 annually for day care for one child