Casey is in the 12% marginal tax bracket, and Mei is in the 35% marginal tax bracket. Their employer is experiencing financial difficulties and cannot continue to pay for the companys health insurance plan. The annual premiums are approximately $8,000 per employee. The employer has proposed to either (1) require the employee to pay the premiums or (2) reduce each employees pay by $10,000 per year with the employer paying the premium. Which option is less objectionable to Casey, and which is less objectionable to Mei?