At the beginning of 201, a company issues 100,000 shares of 4%,$10 par value, cumulative preferred stock. All remaining shares outstanding are common stock. The company does not pay any dividends in 201, but pays dividends of $100,000 at the end of 20X2. How much of the dividend will be paid to preferred stockholders in 202? \begin{tabular}{l} 100,000 \\ \hline 80,000 \\ \hline 20,000 \\ 40,000 \end{tabular}