Bratie Corporation has $12,000$ shares of $8\%,$$$15$ par cumulative preferred stock and $50,000$ shares of common stock outstanding. Bratie declared no dividends in $2023$ and had no dividends in arrears prior to $2023.$ In $2024,$ Bratie declares a total dividend of $$51,000.$ How much of the dividends go to the common stockholders?

A$.$ $$51,000$

B$.$ $$22,200$

C$.$ $$36,600$

D$.$ None; it all goes to preferred stockholders.