Kruise Corporation has 11000 shares of 8, $ 15 par cumulative preferred stock and 45 000 shares of common stock outstanding Kruise declared no dividends in 2017 and had no dividends in arrears prior to 2017 In 2018, Kruise declares a total dividend of $ 51000 How much of the dividends go to the common stockholders.

A. $53,000 

B. $44,000 

C. $48,500 

D. None; it all goes to preferred stockholders.