On April 1, 2009, Kolbe purchased a car that cost $35,000 which had an estimated residual value of $5,000 and an estimated useful life of five years. To the nearest dollar, what is the amount of depreciation that should be recorded on the car for 2009 using the straight-line method?
A) $4,500
B) $5,000
C) $5,200
D) $5,600
E) None of the above