Taylor & Company was encountering financial difficulties. Sonia, a very persistent creditor whose account was overdue, demanded a negotiable instrument for the amount owed to them. Taylor indicated she would be willing to draw on funds from an account of the company's customers. She drafted and presented to Sonia the following instrument.

_______________________________________________________________

August 1, 2019

To:

Karlie Fabrications, Inc.

1030 Woods Avenue

Beverly Hills, CA 90210

Pay to the order of Sonia Two Thousand and no/100 dollars ($2,000) on September, 5, 2019, for value received in connection with our shipment of goods on Aug. 11, 2019

Taylor & Company

by__Taylor Smith_____, CEO, 15 Main St,Reading, PA, 19601

____________________________________________________________________

Sonia endorsed and signed the instrument on the back as follows:

Pay to the order of Rebekah Harding

/s/ Sonia Harris

Rebekah Harding transfers the instrument to Duncan Miller by endorsing as follows:

/s/ Rebekah Harding, without recourse

__________

If Miller presents the instrument for payment to Karlie on August 11, 2019, but Karlie refuses to accept it, and then Taylor refuses to pay, would Sonia be secondarily liable? Explain.