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An income tax preparer wants to be 99 percent sure that the error is at most 2 minutes in estimating the average time it take

An income tax preparer wants to be 99 percent sure that the error is at most 2 minutes in estimating the average time it take to prepare a simple tax return. If the standard deviation of the preparation time is assumed to be 2.5 minutes, how large a sample should the tax preparer base this estimate?

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