The active ingredient of the insect repellent Off is $N, N$ -diethyl-m-toluamide, $m-\mathrm{CH}_{3} \mathrm{C}_{6} \mathrm{H}_{4} \mathrm{CON}\left(\mathrm{CH}_{2} \mathrm{CH}_{3}\right)_{2} .$ Outline a synthesis of this compound starting with 3 -methylbenzoic acid ( $m$ -toluic acid).