Sharon has not worked outside the home since her first child was born five years ago and the younger of her two children is now three. She thinks they are old enough to go to a day care center so she can return to work. Sharon received two job offers. Mahalo Company offered her a salary of $19,000 and also provides free on-site child care facilities as an employee fringe benefit. Ohana Company offered to pay her $but offers no employee fringe benefits. The day care facility across the street from Ohana Company would cost $525 per month. Sharon files a joint tax return with her husband, Tom. Their current taxable income, without Sharon’s salary, is $86,000. Sharon and Tom would like to know which job provides the greater after-tax cash flow.