Seiko$$s current salary is $$87,500.$ Her marginal tax rate is $32$ percent, and she fancies European sports cars. She purchases a new auto each year. Seiko is currently a manager for Idaho Office Supply, Inc. Her friend, knowing of her interest in sports cars, tells her about a manager position at the local BMW and Porsche dealer. The new position pays only $$80,000$ per year, but it allows employees to purchase one new car per year at a discount of $$19,100.$ This discount qualifies as a nontaxable fringe benefit. In an effort to keep Seiko as an employee, Idaho Office Supply, Inc. offers her a $$18,100$ raise. Answer the following questions about this analysis.

a$.$ What is the annual after$-$tax cost to Idaho Office Supply, Inc. if it provides Seiko with the $$18,100$ increase in salary? $($Ignore payroll taxes.$)$