n March 2022, Jesse traded in a 2019 van for a new 2022 model. He used both the old van and the new van 75% for business. Jesse has claimed actual expenses for the business use of the old van since 2019. He did not claim a Sec. 179 deduction of the old or new van. Jesse paid $12,800 for the old van in June 2019. Depreciation claimed on the 2019 van was $7,388, which included 3 months for 2022. Jesse paid $9,800 cash in addition to a trade-in allowance of $2,200 to acquire the new van. What is Jesse's depreciable basis in the new van