Trendy Restaurants would like to increase its operating efficiency and invest in an asset replacement project. The old guest order system will be replaced by the new hand-held devices and those new devices cost $200,000 including shipping and handling expenses. The new device will cause the restaurant to increase its net working capital by $40,000. The old guest order system, which has a book value of $40,000, can be sold for $50,000 in the market. If the tax bracket applied for the restaurant is 40.00%, what is the net investment for this asset replacement project? $195,000 $194,000 $190,810 $191,150