Jose purchased a delivery van for his business through an online auction. His winning bid for the van was $30,750. In addition, Jose incurred the following expenses before using the van: shipping costs of $1,490; paint to match the other fleet vehicles at a cost of $1,090; annual registration costs of $3,759, which included $3,500 of sales tax and a registration fee of $259; wash and detailing for $132; and an engine tune-up for $347.

What is Joses cost basis for the delivery van?