Jose purchased a delivery van for his business through an online auction. His winning bid for the van was $34,250. In addition, Jose incurred the following expenses before using the van: shipping costs of $1,290; paint to match the other fleet vehicles at a cost of $1,690; registration costs of $3,154, which included $2,900 of sales tax and an annual registration fee of $254; wash and detailing for $99; and an engine tune-up for $305.