You trade a truck in 2016 and pay a $20,000 cash boot for a similar truck with a fair market value of $33,000. The transaction cost is $100. You paid $30,000 for your old truck. The depreciation deduction allowed for tax purposes on the old truck was $7,660 in 2013, $4,900 in 2014, and $2,950 in 2015. What is the basis of the truck that you acquire in the trade?