Last, IncHas 2,000 Shares of 6%, $50 Par Value, Cumulative Preferred

Last, Inc.has 2,000 shares of 6%, $50 par value, cumulative preferred stock and 100,000 shares of $1 par value common stock outstanding at December 31, 2021, and December 31, 2020.The board of directors declared and paid a $4,000 dividend in 2020.In 2021, $24,000 of dividends are declared and paid.What are the dividends received by the preferred stockholders in 2021?

A) $16,000
B) $12,000
C) $8,000
D) $6,000