The shareholders' equity of Absolut Corporation includes $200,000 of $1 par common stock and $400,000 of 6% cumulative preferred stock. The preferred stock was issued at par. The board of directors of Absolut declared cash dividends of $50,000 in 2022 after paying $20,000 cash dividends in 2021 and $40,000 in 2020. What is the amount of dividends common shareholders will receive in 2022? A) $18,000. B) $22,000. C) $26,000. D) $28,000.