Aero Tours USA, Inc., a Delaware corporation (formerly Pittsburgh Aero Tours, Inc., a Pennsylvania corporation) has three classes of stock: Common A, Common B, and Preferred A. The Preferred A stock is entitled to annual cumulative dividends of $2.00 each year for each 100 shares of stock owned. Aero Tours USA, Inc. has been experiencing financial difficulties and has been late in paying its rent and insurance the last three months. It would like to distribute a dividend. May it? Why or why not?