In January of Year $1,$ Manco purchased a new piece of equipment. The equipment had a cost of $$25,000.$ A $1\%$ discount for early payment was offered and sales tax of $5\%$ of the gross $($before discount$)$ price was charged. In February, the equipment was delivered and Manco was charged $$900$ for the delivery $($this figure included a $$150$ charge to remove graffiti from the equipment somehow picked$-$up along the way$).$ In March, Manco received a bill for $$500$ for additional electrical wiring required to install the new equipment. For accounting purposes, what is the cost of the plant asset?