What is the minimum cash flow that could be received at the end of year 3 to make the following project "acceptable"? Initial cost =$102,800; cash flows at end of years 1 and 2 = $35,980; opportunity cost of capital =10%. \begin{tabular}{|} $30,957 \\ $31,463 \\ \hline$40,719 \\ $53,713 \end{tabular}