The correct answer is $1,367.
If a van has a purchase price of $27,700 and a salvage value of $3,100, the amount that is depreciated over six years is $24,600 ($27,000-$3,100). This is equivalent to $4,100 per year.
The van was purchased on September 1, so depreciatation is only calculated for 4 months, which is 1/3 of a year (4 months/12 months). One third of $4,100 = $1,367.