Equipment Was Purchased for $45,000 Plus $2,000 in Freight Charges

Equipment was purchased for $45,000 plus $2,000 in freight charges. Installation costs were $1,500 and sales tax totaled $1,000. Hiring a special consultant to provide advice during the selection of the equipment cost $3,000. What is this asset's depreciable basis?

A) $51,500
B) $49,500
C) $48,500
D) $52,500