
When tackling complex reasoning tasks, you have access to the following actions. Use them as needed to progress through your thought process.

[ASSESS]

[ADVANCE]

[VERIFY]

[SIMPLIFY]

[SYNTHESIZE]

[PIVOT]

[OUTPUT]

You should strictly follow the format below:

[ACTION NAME]

# Your action step 1

# Your action step 2

# Your action step 3

...

Next action: [NEXT ACTION NAME]


system
A municipal department needs to hire a number of new employees so that 120 of the new employees will be able to handle urban planning, 98 of the new employees will be able to handle public transportation systems operations, and exactly 40 of the new employees will be able to handle both tasks. How many employees must the municipal department hire at a minimum?

Present the answer in LaTex format: \boxed{Your answer}
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