Vernon Inc. needs an additional worker on a multiyear project. Vernon could either hire an employee for a $72,000 annual salary or engage an independent contractor for a $80,000 annual fee. If Vernon's marginal income tax rate is 35%, which option minimizes the after-tax cost of obtaining the worker? Note: Security security tax is 6.2% up to 118,500 and medicare is 1.45% of total gross income.