Tansy purchased a delivery van for her florist business in 2020 for $38,100. She received a manufacturer's rebate of $1,000 when she purchased the van. Tansy paid $1,800 to have the business name and logo painted on the van before it was placed in service. She has claimed $11,400 in depreciation. What is Tansy's basis in the van? $25,700 $26,700 $27,500 $29,500