Tanganga Company has $18,000,000 of notes payable due April 12, 2022. At December 31, 2021. Tanganga signed an agreement with First Bank to borrow up to $18,000,000 to refinance the notes on a long-term basis. The agreement specified that borrowings would not exceed 75% of the value of the collateral that Tanganga provided. At the date of issue of the December 31, 2021, financial statements, the value of Tanganga's collateral was $20,000,000. What amount of the note payable should Tanganga include in the current liabilities section of its December 31, 2021, balance sheet? Multiple Choice $15,000,000 $18,000,000 53,000,000 S4500000