Ekiya, who is single, has been offered a position as a city landscape consultant. The position pays $$132,200$ in wages. Assume Ekiya has no dependents. Ekiya deducts the standard deduction instead of itemized deductions, and she is not eligible for the qualified business income deduction. $($Use the tax rate schedules.$)$

Required:

b$-1.$ Suppose Ekiya receives a competing job offer of $$126,000$ in wages and nontaxable $($excluded$)$ benefits worth $$6,200.$ What is the amount of Ekiya's after$-$tax compensation for the competing offer?

b$-2.$ Which job should she take if taxes are the only concern?