Seiko's current salary is $$85,000.$ Her marginal tax rate is $32$ percent, and she fancies European sports cars. She purchases a new auto each year. Seiko is currently a manager for Idaho Office Supply. Her friend, knowing of her interest in sports cars, tells her about a manager position at the local BMW and Porsche dealer. The new position pays $$75,000$ per year, but it allows employees to purchase one new car per year at a discount of $$15,000.$ This discount qualifies as a nontaxable fringe benefit. In an effort to keep Seiko as an employee, Idaho Office Supply offers her a $$10,000$ raise. Answer the following questions about this analysis.

Problem $12-41$ Part b $($Static$)$

b$-1.$ Financially, which offer is better for Sefiko on an after$-$tax basis?

b$-2.$ By how much is the offer better for Seiko on an after tax basis? $($Assume that Seiko is going to purchase the new car whether she switches jobs or not.$)$