Sweet Company purchased a machine on July 1, 2018, for $35,000. Sweet paid $250in title fees and county property tax of $156on the machine. In addition, Sweet paid $625shipping charges for delivery, and $594was 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 $3,750.

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

Depreciation base$