Seiko's current salary is $94,500. 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 $84,200 per year, but it allows employees to purchase one new car per year at a discount of $21,400. This discount qualifies as a nontaxable fringe benefit. In an effort to keep Seiko as an employee, Idaho Office Supply, Inc. offers her a $18,200 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 $18,200 increase in salary? (Ignore payroll taxes.) After-tax cost