A study conducted in 2021 concluded that the average cost of travelling in a private cab from Sonipat to Gurugram is INR 2, 000, with a standard deviation of INR 290 . A new travel agency is planning to enter the market of providing cab service between the two cities. To determine the average travel cost, the agency plans to conduct a similar study with a desired margin of error of INR 180. What should be the sample size of the new study, assuming a confidence level of 99 % ?