Basis for Cost Recovery 1. Kendall purchased a delivery van for her business. The sales price for the van was $25,000. In addition, Kendall incurred the following expenses before using the van: shipping costs of $750; paint to match the other fleet vehicles at a cost of $1,000; registration costs of $1, 150 which included $1,000 of sales tax and a registration fee of $150; wash and detailing for $50; and an engine tune-up for $250. What is Kendall's cost basis for the delivery van