On January 1, 2018, the board of directors of Goby Inc. declared a $540,000 dividend. The following data is from the balance sheet of Goby on that date: Common stock: $500,000 Paid-in capital—excess of par: $300,000 Retained earnings: $400,000 Paid-in capital—share repurchase: $50,000 How much is the liquidating dividend? Group of answer choices None of these answer choices are correct. $290,000. $240,000. $140,000.