Ekiya, who is single, has been offered a position as a city landscape consultant. The position pays $125,000 in wages. Assume Ekiya has no dependents. Ekiya deducts the standard deduction instead of itemized deductions, and she is not eligible for the qualified business income deduction.

a) What is the amount of Ekiya’s after-tax compensation (ignore payroll taxes)?

b) Suppose Ekiya receives a competing job offer of $120,000 in wages and nontaxable (excluded) benefits worth $5,000. What is the amount of Ekiya’s after-tax compensation for the competing offer? Which job should she take if taxes are the only concern?