Bonita Company purchased a machine on July 1,2026 , for $30,520. Bonita paid $218 in title fees and delinquent county property taxes of $136 on the machine. In addition, Bonita paid $545 shipping charges for delivery, and $518 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 $3,270. Determine the depreciation base of Bonita's new machine. Bonita uses straight-line depreciation