Some restaurant owners, at the request of their less tolerant customers, have stopped allowing children into their restaurant. This naturally outrages other customers. One restaurateur hopes to please both sets of customers by having a " no children" section. She estimates that in her 120-seat restaurant, about 30% of her seats, on average, are taken by families with children. How many seats should be in the " children allowed" area so that on 99% of evenings all those wishing to sit in a "children allowed" area can be accommodated?