Jose purchased a delivery van for his business through an online auction. His winning bid for the van was $43,000. In addition, Jose incurred the following expenses before using the van: shipping costs of $1,610; paint to match the other fleet vehicles at a cost of $1,330; registration costs of $3,534, which included $3,300 of sales tax and an annual registration fee of $234; wash and detailing for $74; and routine maintenance for $303.

What is Jose's cost basis for the delivery van?