Tina, an entrepreneurial business student, wants to set up a business completing tax forms for other students. Her price would be $53.00 for each job. Fixed expenses include $260.00 for the tax software which Tina would purchase. Tina would hire some accounting students to complete the forms, paying them for two hours at $11 per hour for each job. She would also have paper and supplies costs of $5 per job. How many jobs would she have to generate before she starts to make a profit?

Make the assumption that it takes an accounting student two hours to complete one tax return.