Can you please explain the bolded calculation and explain the answer more simply if possible.

Wilbur has been offered a job at a salary that would put him in the 24% marginal tax bracket. In addition to his salary, he would receive health insurance coverage. Another potential employer does not offer health insurance but has agreed to match the first offer on an after tax and insurance basis. The cost of the health insurance comparable to that provided by the other potential employer is $9,000 per year. How much more in salary must the second potential employer pay so that Wilburs financial status will be the same under both offers?

THIS IS THE ANSWER : The additional before-tax salary that is required to purchase the health insurance for $9,000, when the marginal tax rate is 24%, is $11,842 [$9,000/(1 .24)]. This assumes that Wilbur will not be able to deduct the insurance as a medical expense because of the adjusted gross income floor and/or the standard deduction