Record Limit Workaround

Record Limit Workaround

I'm working on an app for a client that holds practice SAT tests. They want the app to be able to create and store 200 question long tests for up to 100 students (currently, although they plan to expand in the future), and each student may have up to 5 different tests. They also want the app to include a variety of Zoho Reports showing breakdowns of statistics about types of questions, responses, and so on. 
Right now I have it set up so each separate question on a test is its own record, as is each student's response to that question. As far as databases go, this is a very small one, but some simple arithmetic shows that this app will outgrow even the "Enterprise" Zoho plan's record limits relatively quickly.  I've experimented with ways to use fewer records such as compressing the tests or test results into a single record, but then I find it is difficult or impossible to produce meaningful reports, plus each question has several fields which need to be stored separately (such as "question type, "difficulty", etc.).

Has anyone else run into a similar problem? And if so, did you come up with a workaround?