The Maclellan group last paid a dividend in 2014 in the amount of $8,000. It has "20 par, 6 percent cumulative preferred Stock, 10,000 Shares issued and outstanding, as well as $10 par, 6 percent common Stack, 20,000 shares issued and outstanding . The preferred Shareholders participate at a rate of 2 percent when common dividends are paid. In 2015 a cash dividend of 8,Doo was declared. What is the remaining amount paid to common Shareholders after all prior dividends have been paid ? A- 60,000 B- 48,000 0- 64,000 D- 52,000