Jose purchased a delivery van for his business through an online auction. His winning bid for the van was $35,750. In addition, Jose incurred the following expenses before using the van: shipping costs of $1,240; paint to match the other fleet vehicles at a cost of $1,630; registration costs of $5,088, which included $4,850 of sales tax and an annual registration fee of $238; wash and detailing for $104; and an engine tune-up for $326. What is Joses cost basis for the delivery van?