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.

Standard Itemized

Sales price $($per return$)$ $ $120\mathrm{.}00$ $ $390\mathrm{.}00$

Variable costs $($per return$)80\mathrm{.}00170\mathrm{.}00$

The annual fixed costs at Grixdale are $$385,000.$ 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?