Assume the following share capital structure for Wolf Inc.: - Preferred shares, 6%, $25 par value, cumulative, 2,000 shares outstanding, with dividends in arrears for the years 2018, 2019, and 2020. Common shares, no par value, 2,000 shares outstanding, Total dividends declared in 2021 were $30,000. The total amount of dividends payable to common shareholders is Select one: O a. $30,000 O b. $27,000 O c. $21,000. O d. $18,000