A company's board of directors declared total cash dividends of $5 million, $20 million, and $100 million in 2021, 2022, and 2023, respectively (see table below). Total dividends declared and paid Year 2021 2022 2023 $5 million $20 million $100 million 26. Assuming the company had 6%, cumulative preferred stock with a par value of $300 million outstanding for the entire time period described above, then what is the AMOUNT of dividends paid to COMMON shareholders in 2023? Note that the preferred shareholders should receive $18 million ($300 million * 6%) of dividends each year, if available. And if the preferred shareholders don't receive $18 million of dividends, the company must make up any shortfall ("dividends in arrears") before paying any dividends to common shareholders. See the table below: Dividends paid to preferred shareholders $5 million Dividends in arrears at year-end Year Total dividends Dividends paid to common shareholders 2021 $5 million SO $13 million 2022 $20 million $20 million $0 $11 million 2023 $100 million $29 million $71 million $0