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 $