Moura Company has $22,000,000 of notes payable due April 12, 2022. At December 31, 2021, Moura signed an agreement with First Bank to borrow up to $22,000,000 to refinance the notes on a long-term basis. The agreement specified that borrowings would not exceed 80% of the value of the collateral that Moura provided. At the date of issue of the December 31, 2021, financial statements, the value of Moura's collateral was $18,000,000. What amount of the note payable should Moura Include in the noncurrent liabilities section of Its December 31, 2021, balance sheet? Multiple Choice 0 $4.400.000 0 O so $14.400.000 $18,000,000