The ratio of the number of T-shirts to the number of caps that Siti had was $$8:5$$. The cost of each T-shirt was ＄$$3$$ and the cost of each cap was $$ $5$$. Siti sold $$\frac{{1}}{{4}}$$ of the T-shirts and $$\frac{{1}}{{5}}$$ of the caps. She collected $$ $132$$ for the items she sold. How many T-shirts did Siti have at first? 
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