The 2019 beginning and ending values of Turner Company's shareholders' equity are as follows: January 1, 2019 December 31, 2019 Common Stock ($1 par value) $20,000 $22,000 Additional Paid-In Capital $70,000 $90,000 Treasury Stock ($10,000) ($28,000) Retained Earnings $90,000 $98,000 Accumulated Other Comprehensive Income $30,000 $60,000 Total Shareholders' Equity $200,000 $242,000 Turner's comprehensive income for 2019 is $80,000. Assuming clean surplus accounting, what is the dividends to common shareholders for 2019?