Sage Hill, Inc. has 10000 shares of 6%,$100 par value, non-cumulative preferred stock and 55000 shares of $1 par value common stock outstanding at December 31, 2022. There were no dividends declared in 2021 . The board of directors declares and pays a $145000 dividend in 2022 . What is the amount of dividends received by the common stockholders in 2022 ? $145000. $0. $60000. $85000