Equipment Was Purchased for $100,000 Plus $1,000 in Freight Charges

Equipment was purchased for $100,000 plus $1,000 in freight charges. Installation costs were $500 and sales tax totaled $7,500. Hiring a special consultant to provide advice during the selection of the equipment cost $1,000. What is this asset's depreciable basis?

A) $110,000
B) $109,000
C) $108,000
D) $107,500