Concord Corporation has 6500 shares of 5%, $100 par value, cumulative preferred stock and 13000 shares of $1 par value common stock outstanding at December 31, 2020. There were no dividends declared in 2018. The board of directors declares and pays a $60450 dividend in 2019 and in 2020. What is the amount of dividends received by the common stockholders in 2020?

$32500. $23400. $27950. $0.