You've received two job offers from the same employer. Assume you have a 30% 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 outside gym access would cost $20,000. Option 2: Work at a remote site would involve a reduction to your daily commute of 2 hours. Required: How much would Option 2 have to pay in order for it to deliver an equivalent after-tax payoff to option 1?