Projects X and Y are mutually exclusive and have an initial cost of $$78,000$ each. Project X has annual cash flows for years $1$ to $3$ of $$28,300,$ $$31,500,$ and $$22,300,$ respectively. Project Y has annual cash flows for year $1$ of $$36,900$ and $$40,500$ for year $2.$ What is the crossover rate?