Convert PSB to AI with Layers

I have a .jpg file that I need converted to Adobe Illustrator .AI file. The new .AI file must have a background layer, a layer for the SERO text, and a layer for the SAILING text. Everything must be easily editable. I need to be able to easily change the background layer from clear to white and back to clear as needed.

Requirements:
- Convert 1-5 .jpg files to .AI
- Deliver within 12 hours

Ideal Skills and Experience:
- Proficient in Adobe Photoshop and Illustrator
- Experience with .PSB and .AI file formats
- Attention to detail and ability to meet tight deadlines

Please only bid if you can complete this task within the specified timeframe.