To find out how much money Victor owes at the beginning of January, we need to evaluate the function \( f(x) \) at \( x = 0 \) (since \( x \) represents the number of months after January).
The function is given as: \[ f(x) = -35 + 2500 \]
Now, substituting \( x = 0 \) into the function: \[ f(0) = -35 + 2500 \] \[ f(0) = 2465 \]
Therefore, Victor owes $2465 at the beginning of January.