Estefania has income and deductions as a consultant for 2019 that are summarized as follows: Gross income from sole proprietorship $148,500 Cash operating expenses for sole proprietorship 24,250 Estefania pays for her own medical insurance coverage (for herself and her immediate family) at $950 per month and places $1,000 per month in a personal retirement account. Estefania primary client, Cheng Ltd., has offered her a job with a salary of $95,500. The company will provide equivalent medical coverage, cover all business expenses, and match Estefania contributions to a 401(k) plan up to $500 per month. Estimate the value of unemployment coverage and workers compensation coverage. If in doubt, use 4% and 6%, respectively, of salary. Complete an analysis of Estefanias net cash flow currently, and assuming she sees no substantial differential risks, her net cash flow if shee accepts the offer. Advise Estefania as to whether she should accept the offer. Estefanias other income is equal to her other deductions, so you may assume that this is her taxable income. Furthermore, the only income tax that is relevant is the tax on the income under the two possibilities. You may assume that the marginal tax on this income is 27 percent.