Banana Inc. has the following on its balance sheet on December 31, 2021: Preferred Shares, $.40, cumulative, 50,000 issued and outstanding $100,000 Common Shares, unlimited authorized, 100,000 issued and $250,000 outstanding The last declaration and payment of dividends in full was December 31, 2017. No dividends have been declared or paid since then. A $190,000 cash dividend was declared on December 31, 2021. What is the maximum dividend that will be paid to the common shareholders? 190,000 w 90,000 none 130,000 110,000