timer0 reload value = FFFFh - 5Mhz / (36*(8/4)(200)) = 65535 - 347 = 65188
If you haven't changed the prescaler it should work according to your equation.

5MHz/(72*(8/4)*(200)) = 5MHz/28,800=173.6

65,535-173=65,362!

If you go by equation 3 in AN900 it would be around 65,447 for a reload value.