Waterway Company purchased a machine on July 1, 2026, for $33,320. Waterway paid $238 in title fees and delinquent county property taxes of $149 on the machine. In addition, Waterway paid $595 shipping charges for delivery, and $565 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 $3,570. Determine the depreciation base of Waterway's new machine. Waterway uses straight-line depreciation. Depreciation base $