Next week, Super Discount Airlines has a flight from New York to Los Angeles that will be booked to capacity. The airline knows from history that an average of $34$ customers $($with a standard deviation of $23)$ cancel their reservation or do not show for the flight. Revenue from a ticket on the flight is $$132.$ If the flight is overbooked, the airline has a policy of getting the customer on the next available flight and giving the person a free round$-$trip ticket on a future flight. The cost of this free round$-$trip ticket averages $$261.$ Super Discount considers the cost of flying the plane from New York to Los Angeles a sunk cost.

By how many seats should Super Discount overbook the flight?

Note: Use Excel's NORM.S$.$INV$()$ function to find the z value. Round z value to $2$ decimal places. Round your answer to the nearest whole number.