Jose purchased a delivery van for his business through an online auction. His winning bid for the van was $27,750. In addition, Jose incurred the following expenses before using the van: shipping costs of $1,100; paint to match the other fleet vehicles at a cost of $1,230; registration costs of $2,260, which included $2,050 of sales tax and a registration fee of $210; wash and detailing for $68; and an engine tune-up for $254.

What is Joses cost basis for the delivery van?