Well we need to take into account the toads. I think it would be fair to give Naruto the toads and let Jiraiya have ma and pa since he needs them...or no toads at all (aside for Ma and Pa for Jiraiya since he needs them for the jutsu)
It's difficult but I still consider this a win for Jiraiya. Even though Naruto may have mastered Sagemode and Senjutsu better then Jiraiya, I still hold Jiraiya smarter then Naruto and we haven't seen much difference in the abilities of either to say that Naruto is stronger other then his lack of mutation so they're fairly equal on the power basis so the tipper is Jiraiya's intelligence so I give it to him.