A set of plans shows that an opening in a bulkhead is needed for a section of pipe to pass through. The plans show metric values, but the only tape measure available is marked in inches. The pipe is shown as a size DN80 (a European pipe-sizing standard), and a chart indicates the outside diameter of DN80 pipe is 88 millimeters (mm). According to the plans, all openings must be 40 mm larger than the pipe. You know that 25.4 mm is equal to one inch. What is the diameter of the needed opening in inches? Round your answer to the nearest whole inch.