On January 1, 2014, a Firm Purchased Machinery for $17,000

On January 1, 2014, a firm purchased machinery for $17,000. Depreciation expense for the year ending December 31, 2014, given the straight-line method, a 5-year useful life, and a salvage value of $3,000, is

A) $3,000.
B) $3,400.
C) $2,800.
D) $2,400.