Slick Willie, Inc. had the following shares outstanding:

(i) Preferred stock, 6%, $50 par value, cumulative, 1,000 shares, with dividends in arrears 3 years, for 2010, 2011, and 2012. (In other words, preferred dividends were not paid in 2010, 2011, or 2012). (ii) Common stock, $100 par value, 2,000 shares

Total dividends declared in 2013 were $30,000. The total amount of dividends to which common shareholders are entitled is:

a. $21,000

b. $27,000

c. $18,000

d. $30,000