The Plant Union Is Negotiating with the Eagle Company, Which

The plant union is negotiating with the Eagle Company, which is on the verge of bankruptcy. Eagle has offered to pay for the employees' hospitalization insurance in exchange for a wage reduction. The employees each currently pay premiums of $4,000 a year for their insurance. Which of the following is correct:

A) If an employee's wages are reduced by $5,000 and the employee is in the 24% marginal tax bracket, the employee would benefit from the offer.
B) If an employee's wages are reduced by $4,000 and the employee is in the 12% marginal tax bracket, the employee would benefit from the offer.
C) If an employee's wages are reduced by $6,000 and the employee is in the 35% marginal tax bracket, the employee would benefit from the offer.
D) a., b., and c.
E) None of these.