Trent, Incorporated needs an additional worker on a multiyear project. It could hire an employee for a $83,000 annual salary. Alternatively, it could engage an independent contractor for a $90,000 annual fee. Trent's income tax rate is 21 percent. Required: Compute the annual after-tax cost of each option and indicate which minimizes the after-tax cost of obtaining the worker. Note: Round all your intermediate calculations and final answers to the nearest whole dollar amount.