Sandhill Company issues $4100$ shares of its $$10$ par value common stock having a fair value of $$20$ per share and $6100$ shares of its $$15$ par value preferred stock having a fair value of $$30$ per share for a lump sum of $$204000.$ What amount of the proceeds should be allocated to the preferred stock?

$$198275$

$$189100$

$$63124$

$$140875$