Matthew has to earn more than 96 points on his high school entrance exam in order to be eligible for varsity sports. Each question is worth 3 points, and the test has a total of 40 questions. Let represent the number of test questions. How many questions can Matthew answer incorrectly and still qualify for varsity sports?

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Matthew has to earn more than 96 points on his high school entrance exam in order to be eligible for varsity sports. Each question is worth 3 points, and the test has a total of 40 questions. Let <br><img src='https://www.fatskills.com/images3/hiset/image_035_029.png'/> represent the number of test questions. How many questions can Matthew answer incorrectly and still qualify for varsity sports?