Sama Inc. has $10,000$ shares of $6\%,$ $$100$ par value, cumulative preferred stock and $50,000$ shares of $$1$ par value common stock outstanding at December $31,2021.$ There were no dividends declared in $2021.$ The board of directors declares and pays a $$100,000$ dividend in $2022$ and in $2023.$ What is the amount of dividends received by the common stockholders in $2023?$

A$.$ $$80,000$

B$.$ $$20,000$

C$.$ $$60,000$

D$.$ $$100,000$