Mahjong, Inc., has identified the following two mutually exclusive projects:

Year	Cash Flow (A)	Cash Flow (B)
0	$40,000	$40,000
1	19,300	5,700
2	14,800	12,200
3	12,300	18,700
4	9,300	22,700

Calculate the cross-over point (i.e., the point where the NPVs for the two projects are equal).