Garfield Company purchased a machine on July 1, 2008, for $25,000. Garfield paid $200 in title fees and county property tax of $125 on the machine. In addition, Garfield paid $500 shipping charges for delivery, and paid $475 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 scrap value of $3,000. Determine the depreciation base of Garfield’s new machine. Garfield uses straight-line depreciation.