Tina, an entrepreneurial business student, wants to set up a business completing tax forms for other students. Her price would be $$47\mathrm{.}00$ for each job. Fixed expenses include $$240\mathrm{.}00$ for the tax software which Tina would purchase. Tina would hire some accounting students to complete the forms, paying them for three hours at $$10$ per hour for each job. She would also have paper and supplies costs of $$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 three hours to complete one tax return.

Tina would have to generate $\_\_$ tax returns before she starts to make a profit.

$($Round up to the nearest unit.$)$