On Jan. $1,2023,$ Blue Corp. issues $10,000$ shares of $5\%,$ $$100$ par value, cumulative preferred stock and

$20,000$ shares of $$1$ par value common stock and has that same number of shares outstanding on December

$31,2023,$ and December $31,2024.$ There were no dividends declared in $2023.$ The board declares and pays

a $$160,000$ dividend at the end of $2024.$ What is the amount received by the common stockholders in $2024$