Williams Corporation has had 3,000 shares of 8%, $100 par, cumulative, and 75,000 shares of $5 par value common stock outstanding during its Total dividends on both the preferred and common stock for each of the Year 1 - $15,000 , Year 2 - $40,000, Year 3 - $95,000. the total dividends paid to the common stockholder in year 2 is

A. 0,

B. 7000,

C. 16,000,

D 31,000