The following 20X2 consolidated statement of cash flows is presented for Printing Company and its subsidiary, Sons Delivery:

PRINTING COMPANY AND SUBSIDIARY Consolidated Statement of Cash Flows For the Year Ended December 31, 20X2
Cash Flows from Operating Activities:
Consolidated Net Income	$	130,000
Noncash Items Included in Income:
Depreciation Expense		45,000
Amortization of Patents		1,000
Amortization of Bond Premium		(2,000	)
Loss on Sale of Equipment		23,000
Changes in operating assets and liabilities:
Decrease in Inventory		20,000
Increase in Accounts Receivable		(12,000	)
Net Cash Provided by Operating Activities					$	205,000
Cash Flows from Investing Activities:
Purchase of Buildings	$	(150,000	)
Sale of Equipment		60,000
Net Cash Used in Investing Activities						(90,000	)
Cash Flows from Financing Activities:
Dividends Paid:
To Printing Shareholders	$	(50,000	)
To Noncontrolling Shareholders		(6,000	)
Sale of Bonds		100,000
Repurchase of Printing Stock		(120,000	)
Net Cash Used in Financing Activities						(76,000	)
Net Increase in Cash					$	39,000

Printing acquired 60 percent of the voting shares of Sons Delivery in 20X1 at underlying book value. At that date, the fair value of the noncontrolling interest was equal to 40 percent of the book value of Sons Delivery. Required: a. Determine the amount of dividends paid by Sons Delivery in 20X2.