A company has 50,000 USD1 cumulative 8% preference shares and 100,000 50 cent ordinary shares. As at 1 January 2015 its preference shareholders have not received any dividend for the previous five years, and only half their entitlement in the year preceding that. For the year ended 31 December 2015, the company wishes to pay a dividend of USD20,000 to its ordinary shareholders.What will be the total amount of dividends declared for the year?
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