Jenny Atkinson is reviewing employment offers. She plans to obtain private health insurance to supplement the provincial health plan. She has investigated various health plans and has determined that to obtain the coverage she wants, the premium will cost her $$5,700($if she purchases the health insurance herself$).$

The employment offer from ILU, Inc. includes private health insurance equivalent to the plan she wants $($ILU$,$ Inc. will purchase the insurance on her behalf$).$ ILU Inc. will have to pay $$840$ to obtain this health insurance.

ILU, Inc. is in a $40\%$ marginal income tax bracket. Jenny expects to be in a $30\%$ marginal income tax bracket. When answering the following questions, be sure to show all details of any calculations.

a$.$ How much does Jenny have to include in her income tax return each year as a result of ILU Inc. paying the $$840$ premium to cover Jenny under the private health insurance plan?

b$.$ What is the after$-$tax cost to ILU Inc. of providing this health insurance coverage for Jenny?

c$.$ Jones Company also wants to hire Jenny. Jones Company does not provide health insurance coverage. All other things being equal, how much additional salary does Jones Company have to offer Jenny so that the two employment offers are equal?