
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
The state has issued relevant policies for the circulation of commodity housing and has begun to pilot them: pay a deed tax of 4% (i.e., pay 4% of the house price when purchasing); pay a business tax of 5% (i.e., within five years of purchasing a house, a business tax of 5% of the selling price of the house must be paid when selling); pay personal income tax of 20% (i.e., within five years of purchasing a house, a personal income tax of 20% of the increased value of the house must be paid when selling).

Professor Zhang bought a house two years ago for 180,000 yuan and has now sold it. According to the regulations, he paid 14,000 yuan in personal income tax. Professor Zhang's family plans to use the proceeds from the sale of the house to buy a new house priced at 350,000 yuan, and they will borrow the remaining amount from the bank. How many tens of thousands of yuan do they need to borrow?

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