Trist Inc. replacing an old stamping line that cost $80,000 five years ago, with a new, more efficient machine that will cost $225,000. Shipping and installation will cost an additional $15,000. The old machine has a book value of $15,000 but will be sold as scrap for $5,000. The new machine will be depreciated with a 7-year life under MACRS guidelines. With the increased production, inventories will increase $5,000, account receivable will increase $15,000, and account payable will increase $15,000. If Trist Inc. has a marginal tax rate of 40 percent, what is the net investment (NINV)? Show work.