Projects #1 and #2 are mutually exclusive. They each require $78,000 as the initial investment. The annual cash flows for project #1 are $28,300, $31,500, and $42,300 for years 1, 2, and 3, respectively. For project #2 those are $26,900, $30,500, and $44,900 for the respective years. Calculate the crossover rate