Without accounting at all for my mental health and convenience (which are things of value) WFH has immediate material benefit in terms of commute and lunch cost

Without accounting at all for my mental health and convenience (which are things of value) WFH has immediate material benefit in terms of commute and lunch costs. I can take less salary at a WFH position and still actually end up with more money in my pocket at the end of the day because I lose the expenses associated with going somewhere non-home, being there for 8 hours and then coming back to home.