On January $1,2024,$ a company issued $10,000$ shares of $10\%,$$$10$ par value cumulative preferred stock. No dividends were declared in $2024$ or $2025.$ In $2026,$ the company declared a dividend of $$200,000.$ How much of the $2026$ dividend should be paid to common stockholders?

a$.$ $$170,000$

b$.$ $$190,000$

c$.$ $$197,000$

d$.$ $$200,000$