13. Borgman Corporation has 6,000 shares of 8%, $50 par value, cumulative preferred stock and 50,000 shares of $1 par value common stock outstanding. The board of directors declared and paid an $18,000 dividend in 2024. In 2025, $72,000 of dividends are declared and paid. What are the dividends received by the common stockholders in 2025? Question 13 options: A) $30,000 B) $42,000 C) $36,000 D) $24,000