Grixdale Tax Services prepares taxes for individuals. Grixdale offers a simplified pricing model with two alternatives for taxpayers:

Standard Deduction $($Standard$)$ or Itemized Deductions $($Itemized$).$ Price and variable costs for the two services are listed below.

The annual fixed costs at Grixdale are $$315,000.$ Based on experience, the owner estimates that Standard Deduction returns represent

$25$ percent of the the firm's business.

Required:

How many Standard Deduction and Itemized Deduction returns must be filed annually to break even?