Next week, Super Discount Airlines has a flight from New York to Los Angeles that will be booked to capacity. The airline knows from past history that an average of $40$ customers $($with a standard deviation of $26)$ cancel their reservation or do not show for the flight. Revenue from a ticket on the flight is

$$140$

$.$ If the flight is overbooked, the airline has a policy of getting the customer on the next avallable flight and giving the person a free round$-$trip ticket on a future flight. The cost of this free round$-$trip ticket averages

$$270$

$.$ Super Discount considers the cost of flying the plane from New York to $1.$os Angeles a sunk cost. By how many seats should Super Discount overbook the flight? $($Use Excel's NORMSINV$0$ function to find the correct critical value for the given a$-$level. Do not round intermediate calculations. Round your answer to the nearest whole number.$)$