Compary AA sell has a car and atter B years it needs to change its motor and the old motor is totally working bod. the car purchased in one iot with value $200,000 and it hos useful life 20 years. The cost of new motor is equal $40,000 and the company usually calculate its cost of capital based on 6\%. What is the value of new motor based on GAAP: a. 5160,000 b. $29,848 C. $200,000 d. 540,000