What is the maximum advisable dividend MMR can pay stockholders under the Going Concern principle?

McCrey's Muffler Repair (MMR) started Year 2 with $28,000 cash. $5,000 had been contributed by investors, $15,000 is a result of Year 1 operations and $8,000 had been borrowed during Year 1 and must be repaid in full at the beginning of Year 3. During Year 2, MMR had the following transactions: 1. Paid $2,000 principal on the outstanding note. 2. Purchased land for $18,000 cash. 3. Earned $45,000 as a result of repairing mufflers. 4. Paid $40,000 of costs to generate those sales. 5. Paid 14% interest on the balance due on the note. 6. Paid stockholders the maximum dividend advisable under the Going Concern principle