Designing a box based on room dimensions

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I have started my first DIY subwoofer project and am still quite green with regards to box design. This sub will be used for home theater use only. My main criteria is accuracy, so I am planning on a sealed enclosure. I will likely buy a 10" driver, and would like to keep the enclosure to a small size (20-30liters). My question is: Based on the size of my room, I am expecting room gain to begin below 40Hz. Is it appropriate to design a box with an F3 around 40Hz in expectation of room gain at frequencies below that? Is there any way to predict what kind of db increase may occur due to room gain?
 
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