This was actually something I was working out in ChatGPT over the weekend, while I was waiting for the counter-offer to come through. When you factor in tolls, extra mileage, PTO, holidays, and WFH days, ChatGPT estimated that it would cost about $6,500 more per year in total commuting costs to work for Company 2. So I was thinking to myself that even with the counter-offer, I would probably choose Company 1. But then the counter-offer ended up being a good deal better than I was expecting!