thanks for the reply. the $200 is a rounding down from $220 for the average fee cost for a 1040 in 2021 according to the national society of accountants.
the second link in my earlier comment provides much more direct data, estimating $5.6 million in tax preparation fees saved compared to operation costs of $2.4 million. i've updated my original comment now to remove my personal estimate.
$220 source: https://higherlogicdownload.s3.amazonaws.com/NSACCT/725010a8...