The triviality rule was updated earlier this year. The residual fund after taking tax free cash is now €30,000. The total/quantum of all benefits must be taken into account.
From the Revenue Pensions Manual Ch7.4:
“This may take place where the total of all funds available for pension benefits, following payment of any lump sum benefit, is less than €30,000. The quantum of retirement benefits from all sources must be taken into account for the purpose of calculating the €30,000 limit.”
If the PRSA is your only fund then you can aim for a final pot of €40,000. Take 25% tax free and balance as a taxable benefit under the triviality rule, assuming you have no other pension benefits.