To find out how much 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 given is:
\[ f(x) = -35x + 2500 \]
Now, substituting \( x = 0 \):
\[ f(0) = -35(0) + 2500 \] \[ f(0) = 0 + 2500 \] \[ f(0) = 2500 \]
Therefore, Victor owes $2,500 at the beginning of January.