Waterway company purchased a machine on july 1, 2021, for $33,320. waterway paid $238 in title fees and county property tax 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 $enter the depreciation base in dollars