Vaughn Company purchased a machine on July 1, 2018, for $29,120. Vaughn paid $208 in title fees and county property tax of $130 on the machine. In addition, Vaughn paid $520 shipping charges for delivery, and $494 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 $3,120. Determine the depreciation base of Vaughns new machine. Vaughn uses straight-line depreciation.