School has 200 seats in its program available for starting students each academic year. The Dean has come up with a plan to reserve a number of seats for late applicants who apply within 22 days of the start of the Fall term. Regular tuition is $76,000. The late applicants will have to pay $87,000 for one of the reserved seats. The demand distribution of late aplicants is normal with a mean of 28 and a standard deviation of 13. How many seats should the Dean reserve for late applicants, according to the newsvendor model?