Nash Company purchased a machine on July 1, 2021, for $28,560. Nash paid $204in title fees and county property tax of $128on the machine. In addition, Nash paid $510shipping charges for delivery, and $485was 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 of6years with a salvage value of $3,060.

Determine the depreciation base of Nash's new machine. Nash uses straight-line depreciation.