On 1 October 2021 , Hull acquired an item of plant under a four-year lease agreement. The present value of the lease payments was 30 million. The agreement had an implicit finance cost of 8% per annum and required an immediate deposit of 3 million and annual rentals of 8 million paid on 30 September each year for four years. What would be the non-current liability for the leased plant in Hull's statement of financial osition as at 30 September 2022