Splish Company purchased a machine on July 1, 2021, for $34,720. Splish paid $248 in title fees and county property tax of $155 on the machine. In addition, Splish paid $620 shipping charges for delivery, and $589 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 $3,720. Determine the depreciation base of Splish's new machine. Splish uses straight-line depreciation. Depreciation base $