Jason is a computer$-$savvy millennial. He started his own business of providing computer cleaning and minor repairs to people in the community for $$32$ per one$-$hour session. Other than having to pay $$150$ per year for a software license that helps him identify the issues on each device, his only other out$-$of$-$pocket cost is fuel to transport him to meetings with clients$-$about $$7$ per session. Jason would like to make $$3,150$ so he can pay off his car loan and save for a much$-$needed trip.

$($a$)$ How many Cleaning$/$repair sessions does Jason need to provide to reach his before$-$tax profit goal this year?