17 . LO . 2 , 5 Wilbur has been offered a job at a salary that would put him in the 25 % marginal tax bracket . In addition to his salary , he would receive health insurance coverage . Another potential employer does not offer health insurance but has agreed to match the first offer on an after-tax and insurance basis . The cost of health insurance comparable to that provided by the other potential employer is $ 9,000 per year . How much more in salary must the second potential employer pay so that Wilbur ’ s financial status will be the same under both offers ?