Declaring Unnecessary Variables for Readability

I know some languages (C comes to mind) its best to declare as few variables as possible. In a language with memory management like C# is it better practice to continue with this philosophy or should I be declaring unnecessary variables if it improvese readability?

Ex: Declaring unnecessary database and server variables

public static DataTable CreateMonthlyPerformanceSummaryTable(int perfSumId, DateTime date, bool startDate) {     DataTable monthlyPerformanceTable = new DataTable();     string dataBase = PerformanceDBDataObject.DBName;     string server = PerformanceDBDataObject.Server;      using (SqlConnection conn = SQL.ConnectToDB(dataBase, server, 30))     {         if (startDate == true)         {             SelectPerformanceSummaryUsingStartDate(date, monthlyPerformanceTable, conn);         }         else         {             SelectPerformanceSummaryUsingEndDate(date, monthlyPerformanceTable, conn);         }     }     return monthlyPerformanceTable;             } 

Or: Simply plugging in Values into ConnectToDB

public static DataTable CreateMonthlyPerformanceSummaryTable(int perfSumId, DateTime date, bool startDate) {     DataTable monthlyPerformanceTable = new DataTable();      using (SqlConnection conn = SQL.ConnectToDB(PerformanceDBDataObject.DBName, PerformanceDBDataObject.Server, 30))     {         if (startDate == true)         {             SelectPerformanceSummaryUsingStartDate(date, monthlyPerformanceTable, conn);         }         else         {             SelectPerformanceSummaryUsingEndDate(date, monthlyPerformanceTable, conn);         }     }     return monthlyPerformanceTable;             } 

Personally I think the first option is better because the shorter line length allows for improved readability, but I am wondering if this is bad practice.

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