Response to the following problem:
Jose purchased a delivery van for his business through an online auction. His winning bid for the van was $24,500.
In addition, Jose incurred the following expenses before using the van:
shipping costs of $650;
paint to match the other fleet vehicles at a cost of $1,000;
registration costs of $3,200 which included $3,000 of sales tax and a registration fee of $200;
wash and detailing for $50;
and an engine tune-up for $250.
What is Jose's cost basis for the delivery van?