An on$-$line commercial directory service must decide between composing the ads for its clients in$-$house or paying a production company to compose them. To develop the ads in$-$house, the company will have to purchase computers, printers, and a database management system at an estimated cost of $$41,500.$ This equipment will have a useful life of $3$ years, after which it will be sold for $$2,700.$ The employee who creates the ads will be paid $$73,000$ per year. In addition, each ad will have an average cost of $$9.$ Alternatively, the company can outsource development at a flat fee of $$21$ per ad$.$ At an interest rate of $12\%$ per year, how many ads must the company sell each year for the options to just break even?