Sunland Company purchased a machine on July $1,2026,$ for $$31,640.$ Sunland paid $$226$ in title fees and delinquent county property

taxes of $$141$ on the machine. In addition, Sunland paid $$565$ shipping charges for delivery, and $$537$ 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

$$3,390.$

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

Depreciation base $