Job Offer Comparison Tool — illustrative example INPUT Compare annual offers: A USD 60,000 with remote work; B USD 64,000 with a commute estimated by the candidate at USD 250 monthly. Ignore tax and other benefits because they are not supplied. RESULT Gross annual salary difference: B pays USD 4,000 more. Supplied annual commute estimate for B: USD 250 × 12 = USD 3,000. Salary minus this commute estimate: A USD 60,000; B USD 61,000, before tax and other omitted factors. Remaining trade-off: B's USD 1,000 difference under these assumptions versus remote flexibility and commute time. Those preferences are for the candidate to weigh. REVIEW Compare offers using the same period and assumptions. Separate guaranteed compensation from contingent benefits and personal preferences. This is a teaching example, not a live execution record.