Equipment Was Purchased for $50,000 Plus $2,500 in Freight Charges

Equipment was purchased for $50,000 plus $2,500 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) $55,000
B) $58,000
C) $57,000
D) $51,000