A corporation has issued and outstanding (i) 9,000 shares of $50 par value, 10% cumulative, nonparticipating preferred stock and (ii) 27,000 shares of $10 par value common stock.

No dividends have been declared for the two prior years. During the current year, the corporation declares $288,000 in dividends. The amount paid to common shareholders is

(a) $243,000.

(b) $153,000.

(c) $135,000.