Emily, who is single, has been offered a position as a city landscape consultant. The position pays $120,000 in cash wages. Assume Emily has no dependents. Emily deducts the standard deduction instead of itemized deductions, she is not eligible for the qualified business income deduction, and she did not make any charitable donations. What is the amount of Emilys after-tax compensation (ignore payroll taxes)? Same facts as given above except Emily receives a competing job offer of $115,000 in cash compensation and nontaxable (excluded) benefits worth $5,000. What is the amount of Emilys after-tax compensation for the competing offer?