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Nash Company purchased a machine on July 1, 2023, for $22,960. Nash paid $164 in title fees and county property tax of $103 on the machine. In addition, Nash paid $410 shipping charges for delivery, and $390 was paid to a local contractor to build and wire a platform for the machine on the plant floor. The machine has an estimated useful life of 6 years with a residual value of $2,460. Determine the depreciation base of Nash's new machine. Nash uses straight line depreciation Depreciation base $