Cominsky Company purchased a machine on July 1, 2015, for $31,360. Cominsky paid $224 in title fees and county property tax of $140 on the machine. In addition, Cominsky paid $560 shipping charges for delivery, and $532 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 $3,360. Determine the depreciation base of Cominskys new machine. Cominsky uses straight-line depreciation. Depreciation base:

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