Written, Inc. has outstanding 300,000 shares of $2 par ordinary shares and 60,000 shares of no-par 8% preference shares with a stated value of $5. The preference shares are cumulative and nonparticipating. Dividends have been paid in every year except the past two years and the current year. Assuming that $183,000 will be distributed, and the preference shares are fully participating, how much will the ordinary shareholders receive if the matching dividend for ordinary shares is $0.25 per share? The participation is based on relative number of shares outstanding.

		A. $105,000.
		B. $90,000.
		C. $93,000.
		D. $78,000.