Consider the following information:

$2023$ FOX Incorporated Income Statement

Sales

$$2,550$

Cost of goods sold

$$1,700$

Depreciation on Property, Plant & Equip. $....$ $$300$

Selling, general & admin expenses $$120$

Gain on sale of patent $$20$

Interest expense $$60$

Tax expense. $$156$

Net income $$234$

Additional information derived from the balance sheets for $2023$ & $2022$:

Accounts receivable decreased by $$300$

Inventory increased by $$200$

Accounts payable increased by $$500$

Additional dividend information for $2023$:

Dividends declared $$104$

Dividends payable increased by $$44$

What is the amount of dividends paid in $2023?$