I was just laid off from my job. They have offered me consulting hours, sixteen hours a week at a rate that is lower than I was making. I find the offer somewhat insulting as I would be doing basically clean up work because there is nobody left that knows how to do what I was doing. I need a full time job with benefits. I am going to decline the offer but would like to do it in a polite way as my boss and I are on friendly terms and a outside consultant is the reason I was laid off. How do I gracefully decline the offer?