The price of a software subscription is $4,000. The variable cost is $3,000. The fixed costs are $50,000. Fixed assets of $350,000 are necessary and will be depreciated over 5 years using the straight-line method. Your required return is 20% and your tax rate is 21%. What is the financial break-even of subscriptions that need to be sold, factoring in taxes? Hint: First, find the annual OCF for the financial break-even ignoring taxes.