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