Commander Ltd leased a ship to Shepard Ltd. The ship was leased for a term of 5 years. On the day before the lease commencing, Commander Ltd had bought the ship for $15 000 000. The legal fees incurred by Commander Ltd to draw up the lease agreement amounted to $1 000 000. Assuming that the lease is a finance lease, what is the amount of the lease receivable that Commander Ltd should recognise at the start of the lease?