McCreys Muffler Repair (MMR) started Year 2 with $28,000 cash. $5,000 had been contributed by investors, $15,000 is a result of Year 1 operations and $8,000 had been borrowed during Year 1 and must be repaid in full at the beginning of Year 3.

During Year 2, MMR had the following transactions:

1. Paid $2,000 principal on the outstanding note.
2. Purchased land for $18,000 cash.
3. Earned $45,000 as a result of repairing mufflers.
4. Paid $40,000 of costs to generate those sales.
5. Paid 14% interest on the balance due on the note.
6. Paid stockholders the maximum dividend advisable under the Going Concern principle.

What is the maximum advisable dividend MMR can pay stockholders under the Going Concern principle?