Gary is a computer$-$savvy millennial. He started his own business of providing computer cleaning and minor repairs to people in the community for $$33$ per one$-$hour session. Other than having to pay $$175$ per year for a software license that helps him identify the issues on each device, his only other out$-$of$-$pocket cost is fuel to transport him to meetings with clients$-$about $$8$ per session. Gary would like to make $$3,150$ so he can pay off his car loan and save for a much$-$needed trip.

$($a$)$

How many cleaning$/$repair sessions does Gary need to provide to reach his before$-$tax profit goal this year?

Number of sessions sessions

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$($b$)$