Acme Corp uses cars for its sales people. The beginning balance of the gross PPE account was 100 while the ending balance was 200. The beginning balance of the associated Accumulated Depreciation account was 60 while the closing balance was 70. The depreciation expense for the period was 40 (there was no write-off). Acme sold a car (that was fully depreciated) for $15 and bought a new one. What was the cost of the new car?