14. On January 1st,2023, Jackson Corporation had 15,000,$2.60 curnulative preferred shares and 20,000 common shares. Jackson did not pay any cash dividends during the previous fiscal yearended December 31st,2022. The company pays $45,000 of cash dividends during 2023 . Which of the following amounts represents the cash dividends that the preferred shareholders would receive in 2023? A. $39,000 B. $45,000 C. $15,000 D. $6,000 E. None of the above