Short Company purchased land by paying $14,000 cash on the purchase date and agreeing to pay $14,000 for each of the next nine years beginning one-year from the purchase date. Short's incremental borrowing rate is 10%. On the balance sheet as of the purchase date, after the initial $14,000 payment was made, the liability reported is closest to: (Table A.1, Table A.2, Table A.3, and Table A.4) (Use appropriate factor(s) from the tables provided.)