Topper Corporation has $65,000$ shares of $$1$ par value common stock and $40,000$ shares of cumulative $6\mathrm{.}0\%$ $$100$ par preferred stock outstanding. topper did not paid a divided in year $1.$ if topper declares a $$1\mathrm{.}30$ per common share dividend in year $2,$ what will be the total amount of dividends that will be paid to shareholders in year $2?$

A$.$$ $149,500$

B$.$ $$84,500$

C$.$ $$324,500$

D$.$ $$564,500$