Your company has a Microsoft Office 365 environment with a Microsoft Dynamics CRM 2016 Online deployment.
You have a complex development and testing environment requiring the following:
2 publishing instances

22 development instances

5 UAT instances

5 production instances

22 testing instances

You need to support a continuous improvement plan in constant use for your testing, development, and production environments.
What is the minimum number of tenants required to support this scenario?