Sam has decided to travel the world for two years. He estimates that traveling expenses will be around $40,000 a year for each of the two years (paid at the end of the year, simplifying assumption). Since he has to quit his job he needs to have enough money saved to travel. His savings in the bank are $10,000. Sam plans to leave the country and start travel at the end of three years. Considering that he can earn interest on his savings of 3% per year, and in year one he can save only $10,000, how much money must he save on average per year in the last two years of work so he can start traveling?