ABC Corp has $10,500$ shares of $8\%,$ $$50$ par value, cumulative preferred stock outstanding as well as $20,000$ shares of $$10$ par value common stock issued and $5,000$ shares of common stock repurchased as treasury stock at the end of the third year of operations. During the first, second and third years of operations, $$5,000,$ $$50,000,$ and $$90,000$ in dividends, respectively, were paid. The dividends per share paid to the common stockholders of ABC Corp in year three amounted to:

A$.$ $$3\mathrm{.}20$

B$.$ $$0\mathrm{.}95$

C$.$ $$1\mathrm{.}27$

D$.$ $$2\mathrm{.}40$

E$.$ None of the above