Tina, an entrepreneurial business student, wants to set up a business completing tax forms for other students. Her price would be $40.00 for each job. Fixed expenses include $85.00 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 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.)