Answer
$32491$
Work Step by Step
$n=(\frac{z_{\alpha/2}\sigma}{E})^2$ (we have to round up)
$1-\alpha=0.99$, thus according to the table, $z_{\alpha/2}=z_{0.005}=2.575$.
$n=(\frac{2.575\cdot7}{0.1})^2=32490.06\approx32491$
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