Kingbird Company purchased a machine on July 1,2026 , for $33,880. Kingbird paid $242 in title fees and delinquent county property taxes of $151 on the machine. In addition, Kingbird paid $605 shipping charges for delivery, and $575 was paid to a local contractor to build and wire a platform for the machine on the plant floor. The machine has an estimated useful life of 6 years with a salvage value of $3,630 Determine the depreciation base of Kingbird's new machine. Kingbird uses straight-line depreciation. Depreciation base