When his older sister Kelly (confidentially) reveals she is working on a groundbreaking artificial intelligence computer chip, Matt and Danny create The Brainiacs.com and a fictional company called Global Consolidated Resources, which offers shares of stock as collateral for $1 of investment in the microchip.

Matt buys a majority share in Tyler Toys, and as the new boss "Mr. Chips" (animated by a computer) institutes lax work regulations and gives his father a vacation.

When David returns to work, Mr. Chips assigns him to test Tyler Toys' entire product line, which wakes him up to the reality that the company has lost its magic.

Further complications ensue when Mr. Toler of the Federal Trade Commission arrives at the Tyler house to investigate Global Consolidated Resources and its "super-chip" for potential fraud.

On a camping trip the next day, Matt reveals to his father and sister that he bought the company and why; Kelly rounds on her brother, who is forced to admit that he betrayed their confidence.

When David returns to Tyler Toys headquarters, he receives financial and emotional blows: Ms. Arbitrage was working for Lucre, and the company is scheduled to be auctioned off at an official hearing at noon the next Monday unless the $500,000 is repaid by then.

Miriam nonchalantly repays Lucre's loan and buys Tyler Toys, closing the case; the celebration is punctuated by David and Kara sharing a kiss.