Plz show all steps! Thx!

Captain Kirk and First mate Scottie are back, attempting to estimate the accounting break-even number of passengers on a much less expensive boat. Each passenger pays $30, and the variable cost per passenger is $18. The boat requires an initial outlay of $40,000 and will last for eight years, after which it will be sunk (this time on purpose). You recall that the economic break-even number of passengers is 2,700 per year, but you can't remember the value of the overhead costs. Assuming the company fully depreciates the boat using the straight-line method, and that the boating expeditions require a rate of return of 10%, what is the accounting break-even number of passengers per year? Assume a flat tax rate of 25% and that all sales and costs are realized at year-end.