Clarke Co. purchased a used machine for $25,000, paid $1,000 to overhaul it, and $1,500 to install it on a special reinforced base built at a cost of $3,000. In addition, $250 was spent to remove an old fully depreciated machine to make room for the new machine. The cost to be recorded in the Machinery account for this machine is:

A. $30,500 B. $30,750 C. $26,500 D. $29,500