On January 1, Year 1, Rowland Company purchased a car that cost $27,000. The car had an expected useful life of 8 years and an $7,000 salvage value. Rowland uses the double-declining-balance method. What is the book value of the car at the end of Year 1?

A) $13,250

B)$22,000

C)$15,000

D)$20,250