Blue Company purchased a machine on July 1, 2021, for $34,160. Blue paid $244 in title fees and county property tax of $153 on the machine. In addition, Blue paid $610 shipping charges for delivery, and $580 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 salvage value of $3,660. Determine the depreciation base of Blue's new machine. Blue uses straight-line depreciation. Depreciation base +A $