A company purchased a delivery van for $28,000 with a salvage value of $3,000 on September 1, 2014. It has an estimated useful life of 9 years. Using the straight-line method and whole dollar amounts, how much depreciation expense should the company recognize on December 31, 2014? (rounded)

$3,111

$3,444

$926

$1,148

$1,037