Wilbur has been offered a job where his salary would be $150,000 and he would also receive health insurance coverage. Another potential employer has offered to match the first offer but would not provide any health insurance coverage. Wilbur can purchase health insurance for $8,000 per year. Assume that Wilbur is in the 28% marginal tax bracket and does not itemize his deductions. How much salary must the second potential employer pay so that Wilbur's financial status will be the same under both offers? Round your answer to the nearest dollar.