David Rose gives his mother Moira $10,000 to spend on clothi…

David Rose gives his mother Moira $10,000 to spend on clothing and wigs. David’s marginal tax rate is 32% and Moira’s marginal tax rate is 12%. David owns a store and needs assistance. How much would employing Moira at the store and paying her $10,000 instead of giving it to her save the family overall in tax (ignore payroll and employment tax)?