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A used machine with a purchase price of $39,416, requiring an overhaul costing $9,827, installation costs of $5,309, and special acquisition fees of $31,580, would

A used machine with a purchase price of $39,416, requiring an overhaul costing $9,827, installation costs of $5,309, and special acquisition fees of $31,580, would have a cost basis of:

$132,848

$86,132

$39,416

$49,243

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