You are considering adding a microbrewery on to one of your firm's existing restaurants. This will entail an increase in Accounts Receivable of $12,000, raw materials inventory of $7,000, and an increase in Accounts payable of $3,500, and an increase in property, plant, and equipment of $40,000. All other accounts will remain unchanged. The change in net working capital resulting from the addition of the microbrewery is closest to: a. $40,500 b. $16,500 c. $55,500 d. $15,500