FedEx reported the following amounts $($in thousands$)$ at the end of the first year of operations:

What is total stockholders' equity at the end of the year and what were dividends for the year?

Select one:

a$.$ SHE: $$168$; Dividends: $$0$

b$.$ SHE: $$140$; Dividends: $$52$

c$.$ SHE: $$220$; Dividends: $$52$

d$.$ SHE: $$220$; Dividends: $$40$

e$.$ SHE: $$140$; Dividends: $$0$