How do I dispose of a button properly from this code?

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VB

buttons

Dispose

The error I am getting is this:

Warning 26 CA2000 : Microsoft.Reliability : In method 'FrmManager.LoadCategories()', call System.IDisposable.Dispose on object 'btn' before all references to it are out of scope.

Here is the code: What am I doing wrong please?

Public Sub LoadCategories()
        Try
            If cn.State = ConnectionState.Closed Then
                cn.Open()
            End If

            Dim sql As String = "Select Category from Categories ORDER BY Category Asc"

            Using ds As New DataSet
                Using da As New OleDb.OleDbDataAdapter(sql, cn)
                da.Fill(ds)
                End Using

                If ds.Tables(0).Rows.Count = 0 Then
                    MsgBox("No categories were found.", MsgBoxStyle.Critical, "NO RECORDS!")
                    Exit Sub
                End If

                For i As Integer = 0 To ds.Tables(0).Rows.Count - 1
                    Dim btn As New Button
                    Try

                        AddHandler btn.Click, AddressOf CategoryLoadClick
                        btn.Width = 75
                        btn.Height = 50
                        btn.Text = ds.Tables(0).Rows(i)("Category").ToString
                    Catch ex As Exception
                        If Not btn Is Nothing Then
                            btn.Dispose()
                        End If
                        MsgBox(ex.Message)
                    End Try

                Next
             
                flowlayoutpanel.Controls.Add(btn)
            End Using
        Catch ex As Exception
            MsgBox(ex.Message)
        Finally
            cn.Close()
        End Try