Cominsky Company purchased a machine on July 1, 2015, for $64,120. Cominsky paid $458in title fees and county property tax of $286on the machine. In addition, Cominsky paid $1,145shipping charges for delivery, and $1,088was 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 of6years with a salvage value of $6,870.

Determine the depreciation base of Cominskys new machine. Cominsky uses straight-line depreciation.