Test drove a 2014 LS 40 hp tractor yesterday that had less than 3 hours on it. It really was a more substantial tractor than any I've looked at so far. 2700 lbs lift capability on the FEL almost 1000 lbs more than the L3901 I looked at as well, plus it weighed in at 4300 lbs vs. the Kubota's 2900. Too bad the LS is over budget, might have to hold out a little longer.