Yeah, not sure which you were referring to, but it should both factor in the different tax rates in the different states/cities and the fact that when you're at

Yeah, not sure which you were referring to, but it should both factor in the different tax rates in the different states/cities and the fact that when you're at that lower equivalent salary (the 90k instead of the 120k), you're paying a lower effective tax rate because a higher % of your income is in the lower brackets.