Tamarisk Company purchased a machine on July $1,2026,$ for $$32,480.$ Tamarisk paid $$232$ in title fees and

delinquent county property taxes of $$145$ on the machine. In addition, Tamarisk paid $$580$ shipping charges for

delivery, and $$551$ 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 $$3,480.$

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

Depreciation base

$