$($Chapter $22$: Statement of Cash Flows $-$ Cash Dividends$)$ Harrison Ltd$.$ had net income of

$$40,000$ for $2023.$ Retained earnings are $$200,000$ at Dec $31,2023$ and $$170,000$ at Dec $31,2022.$

Cash dividends paid in $2023$ are

a$)510,000.$

b$)$ $$30,000.$

c$)$ $$70,000.$

d$)580,000.$