At its fiscal year end, December 31, 2021, RisCo had 10,000 $3, non-cumulative preferred shares; 20,000 $2, cumulative preferred shares; and 50,000 common shares issued and outstanding. If dividends are to be declared on December 31, 2021, what is the total dividend on all the preferred shares, considering that dividends have neither been declared in 2019 nor in 2020? O A. $30,000 OB. $70,000 OC. $120,000 OD. $150,000