Stellar Corp. had the following shares issued and outstanding for all of 20X9:300,000 common shares; 30,000 9%, Class A non- cumulative preference shares with a par value of $100 each; and 35,000 6%, Class B cumulative preference shares with a par value of $100 each. Select information is provided below for the company's year ended December 31, 20x9: Net income for the year $4,560,000 Dividends on common shares - paid $50,000; declared $80,000 Dividends on Class A preference shares paid $250,000; declared $270,000 Dividends on Class B preference shares paid $420,000; declared $230,000 What was the net income available to the common shareholders for 20X9? a. $4,060,000 b.$3,890,000 c. $4,100,000 d. $4,080,000