Sheffield Company purchased a machine on July $1,2026,$ for $$32,760.$ Sheffield paid $$234$ in title fees and delinquent county property taxes of $$146$ on the machine. In addition, Sheffield pald $$585$ shipping charges for delivery, and $$556$ was paid to a focal contractor to build and wire a platform for the machine on the plant floor. The machine has an estimated useful life of $6$ years with a salvage value of $$3,510.$

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

Depreciation base $