During $2022,$ the corporation had the following transactions and events relating to its Stockholders Equity:

Jan. $2$ Purchased $2,000$ shares of its own common stock to add to the Treasury at a cost of $$43,000.$

Feb. $21$ Issued $8,000$ shares of common stock in exchange for a building. On the date of the exchange, the FMV of the building was $$169,600$ and the stock was trading at $$20\mathrm{.}25$ per share.

Mar. $21$ Sold $800$ shares of treasury stock $-$ common for $$24$ per share.

Nov. $14$ Issued $400$ shares of preferred stock for $$28,800.$

What is total amount of dividends declared and paid in $2022?$

Select one:

a$.$ $$31,040$

b$.$ $$26,960$

c$.$ $$25,360$

d$.$ $$27,200$

e$.$ $$25,600$