Berman, Inc. has 6,000 shares of 8%, $50 par value cumulative preferred stock and 50,000 shares of $1 par value common stock outstanding at December 31, 2022, and December 31, 2023. The board of directors declared and paid an $18,000 dividend in 2022. In 2023. $72,000 of dividends are declared and paid. What are the dividends received by the common stockholders in 2023? $48,000 $24,000. $42.000 $36,000