On October 1 of This Year,SportsWorld Purchased a Delivery Van

On October 1 of this year,SportsWorld purchased a delivery van for $23,000 with a residual value of $3,000.The van has an estimated useful life of 5 years.Using straight-line depreciation and the half-year rule,how much depreciation expense should SportsWorld recognize on December 31 of this year?

A) $1,000
B) $1,333
C) $1,465
D) $2,000
E) $4,600