Simple math for an 8 year guy (year 9 pay) on the 320 -
$350.27 (CA pay) - $239.69 (FO pay) = $110.58 difference.
400 hours in the PTO bank, sell down to 100 (CBA minimum) = 300 hours.
$110.58 x 300 = $33,174.
(The total PTO payout would be $105,081 before taxes)