You've received two job offers. Assume you have a 24% marginal tax rate. Option 1: Work at the corporate office, which provides you with access to the company gym (assume it qualifies as a non-taxable fringe benefit). Equivalent gym access would cost $3,000. Option 2: Work at a remote site that would pay an additional $10,000. However, it would involve an additional 2 hour daily commute, and $500 in additional fuel costs for the year. Required: Indicate which option (1 or 2) yields the higher incremental after-tax payoff