Seiko's current salary is $$94,500.$ Her marginal tax rate is $32$ percent, and she fancies European sports cars. She purchases a new auto each year. Seiko is currently a manager for Idaho Office Supply. Her friend, knowing of her interest in sports cars, tells her about a manager position at the local BMW and Porsche dealer. The new position pays $$77,400$ per year, but it allows employees to purchase one new car per year at a discount of $$21,600.$ This discount qualifies as a nontaxable fringe benefit. In an effort to keep Seiko as an employee, Idaho Office Supply offers her a $$10,800$ raise. Answer the following questions about this analysis.

Problem $12-41$ Part a $($Algo$)$

a$.$ What is the annual after$-$tax cost to Idaho Office Supply if it provides Seiko with the $$10,800$ increase in salary?

Note: Ignore payroll taxes.