$22.$ The shareholders' equity of Green Corporation includes $$200,000$ of $$1$ par common stock and $$400,000$ par of $6\%$ cumulative preferred stock. The board of directors of Green declared cash dividends of $$50,000$ in $2024$ after paying $$20,000$ cash dividends in each of $2023$ and $2022.$ What is the amount of dividends common shareholders will receive in $2024?$

Multiple Choice

a$)$ $$32,000$

b$)$ $$26,000$

c$)$ $$28,000$

d$)$ $$18,000$