The shareholders' equity of Acme Corporation includes $$298,000$ of $$1$ par common stock and $$490,000$ par of $7\%$ cumulative preferred stock. The board of directors o dividends of $$59,000$ in $2024$ after paying $$29,000$ cash dividends in each of $2023$ and $2022.$ What is the amount of dividends common shareholders will receive in $2$

Multiple Choice

$$ $$39,600$

$$14,100$

$$ $$44,900$

$$24,700$