Jose purchased a delivery van for his business through an online auction. His winning bid for the van was $37,750. In addition, Jose incurred the following expenses before using the van: shipping costs of $1,250; paint to match the other fleet vehicles at a cost of $1,280; registration costs of $2,332, which included $2,100 of sales tax and an annual registration fee of $232; wash and detailing for $59; and an engine tune-up for $292. What is Jose's cost basis for the delivery van