Here is the design of a clinical trial:

Official Title: The Value of Eye Movement Desensitization Reprocessing in the Treatment of Tinnitus

Included conditions:
- Tinnitus

Study Armgroups:
- {'label': 'TRT / EMDR', 'type': 'ACTIVE_COMPARATOR', 'description': 'Tinnitus Retraining Therapy / Eye Movement Desensitization Reprocessing', 'interventionNames': ['Behavioral: TRT / CBT']}
- {'label': 'TRT / CBT', 'type': 'ACTIVE_COMPARATOR', 'description': 'Tinnitus Retraining Therapy / Cognitive Behavioral Therapy', 'interventionNames': ['Other: TRT / EMDR']}

Interventions:
- {'type': 'OTHER', 'name': 'TRT / EMDR', 'description': "Tinnitus Retraining Therapy:\n\nTRT is a therapy developed by Prof. Pawel Jastrebroff and Dr. Jonathan Hazell. During the counseling, the patient is educated about the work mechanism of tinnitus and how to deal with the emotional and physical responses. The main goal is to habituate to the sound of the ringing in the ears.\n\nEye Movement Desensitization and Reprocessing:\n\nThis is a scientifically, psychotherapeutic approach, developed in 1987 by Francine Shapiro. EMDR represents a specific method within a wider theoretical model called 'Adaptive Information Processing (AIP)'. Within the treatment bilateral stimulation is used i.e. visual, auditory and tactile stimuli can be used to stimulate both the left - and the right hemisphere.", 'armGroupLabels': ['TRT / CBT'], 'otherNames': ['TRT / Eye Movement Desensitization Reprocessing']}
- {'type': 'BEHAVIORAL', 'name': 'TRT / CBT', 'description': 'Tinnitus Retraining Therapy:\n\nTRT is a therapy developed by Prof. Pawel Jastrebroff and Dr. Jonathan Hazell. During the counseling, the patient is educated about the work mechanism of tinnitus and how to deal with the emotional and physical responses. The main goal is to habituate to the sound of the ringing in the ears.\n\nCognitive Behavioral Therapy:\n\nCBT is the combination of behavioral therapy with interventions that have been developed from cognitive psychology. The founders of CBT are Aaron Beck and Albert Ellis. The core idea is the assumption that so-called negative cognitions are responsible for dysfunctional behavior. The techniques used in the cognitive behavioral therapy focus on changing the content of these irrational cognitions.', 'armGroupLabels': ['TRT / EMDR'], 'otherNames': ['TRT / Cognitive Behavioral Therapy']}

Primary Outcomes:
- {'measure': 'Tinnitus Functional Index (TFI)', 'description': "The TFI is a self-reported questionnaire, consisting of 25 questions, which assesses the impact of tinnitus on patients' daily lives. The patient answers each question on a Likert scale ranging from 0 to 10. Questions 1 and 3 are expressed in percentages, and the Likert scale ranges from 0 % to 100 %. The total score is calculated with the mean of all questions. The answers are converted and the total score is expressed as a number between 0 and 100. In addition to the total score, the score of eight subscales can be determined. The subscales are the following: intrusiveness, reduced sense of control, cognitive interference, sleep disturbance, auditory difficulties attributed to tinnitus, interference with relaxation, reduced quality of life and emotional distress.\n\nA decrease in the score on the TFI in the TRT-CBT-treatment group versus a decrease in the TFI-score in the TRT- EMDR-treatment group is the primary focus of attention in this study.", 'timeFrame': 'Change will be assessed at 3 test moments during the trial: before the start of therapy (T0), after 3 months (10 treatment sessions) (T1) and 3 months after the last therapy session (T2). The change will be assessed at every test moment.'}

Please estimate the sample size based on the assumption: 
Power of 80%, significance level (Î±) of 0.05, and consideration of possible dropout.
Sample size calculation
        A sample size calculation was carried out to determine the sample size required to obtain a power of 80% with Î±â=â0.05 in a two-sided, two-sample t test. Assuming an average difference of 0.7 SD between both treatment groups â simplifying the calculation by considering the change in outcome between the first and the last point â a power of 80% is reached with minimal sample size of 65 patients per treatment group. To cover possible drop out, 166 patients will be randomized between therapy group TRTâ+âCBT and therapy group TRTâ+âEMDR. The CONSORT guidelines will be followed and the enrollment data will be transferred into the flow diagram.