Jose purchased a delivery van for his business through an online auction. His winning bid for the van was $25,500. In addition, Jose incurred the following expenses before using the van: shipping costs of $750; paint to match the other fleet vehicles at a cost of $1,990; registration costs of $2,616, which included $2,400 of sales tax and a registration fee of $216; wash and detailing for $78; and an engine tune-up for $349.

What is Jose's cost basis for the delivery van