Mathelsea Corporation has $9,000$ shares of $7\%,$$$15$ par cumulative preferred stock and $50,000$ shares of common stock outstanding. Mathelsea declared no dividends in $2023$ and had no dividends in arrears prior to $2023.$ In $2024,$ Mathelsea declares a total dividend of $$54,000.$ How much of the dividends go to the common stockholders?

A$.$ $$44,550$

B$.$ $$54,000$

C$.$ $$35,100$

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