A Company's Outstanding Stock Consists of (A)17,000 Shares of Noncumulative $$\begin{array} { c c } 2013 & \$ 0 \\2014 & 28,000 \\2015 & 100,000 \\2016 & 198,000\end{array}$$

A company's outstanding stock consists of (a) 17,000 shares of noncumulative 7.50% preferred stock with a $10 par value and (b) 42,500 shares of common stock with a $1 par value.During its first four years of operation,the corporation declared and paid the following total cash dividends:
$$\begin{array} { c c } 2013 & \$ 0 \\2014 & 28,000 \\2015 & 100,000 \\2016 & 198,000\end{array}$$
What is the amount of dividends that the common stockholders receive for all years presented?

A) $177,000
B) $276,000
C) $214,250
D) $326,000
E) $287,750