Jose purchased a delivery van for his business through an online auction. His winning bid for the van was $40,250. In addition, Jose incurred the following expenses before using the van: shipping costs of $1,030: paint to match the other fleet vehicles at a cost of $1,620: registration costs of $3,376, which included $3,100 of sales tax and a registration fee of $276: wash and detailing for $124: and an engine tune-up for $290. What is Jose's cost basis for the delivery van