A hospital unit is set up and staffed with 44 beds. The hospital's census taking time is midnight. At midnight, there are 41 patients occupying 41 of the 44 beds. During the next 24 hours, 7 more patients are admitted, 12 of the patients are discharged, and 3 patients were admitted and discharged on the same day (A&D). What would the inpatient service days (IPSDs) count be at midnight?