What Is the Depreciation Expense for the First Year Straight-Line

Multiple Choice

What is the depreciation expense for the first year straight-line method using the following? $$\begin{array} { | l | c | } \hline \text { Cost of Car } & \$ 26,000 \\\hline \text { Residual Value } & \$ 6,000 \\\hline \text { Life } & 5 \text { years } \\\hline\end{array}$$

A) $4,400
B) $5,200
C) $4,000
D) $6,000
E) None of these