Cullumber Company purchased a machine on July 1, 2018, for $33,600. Cullumber paid $240 in title fees and county property tax of $150 on the machine. In addition, Cullumber paid $600 shipping charges for delivery, and $570 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 $3,600. Determine the depreciation base of Cullumbers new machine. Cullumber uses straight-line depreciation.

Depreciation base _______