$2)$ What was the court's finding in the In Re : Wastetech $,$ LLC case referenced in the text $?$ A$)$ The perfection of the defendant's security interest in the debtor's accounts receivable granted under the receivables agreement was not property perfected because neither of the two elements required for perfection under Georgia law had been met $.$ B$)$ The perfection of the defendant's security interest in the debtor's accounts receivable granted under the receivables agreement was not property perfected because although the defendant adequately describe the collateral in the financing statement, it did not property file the financing statement. C$)$ The perfection of the defendant's security interest in the debtor's accounts receivable granted under the receivables agreement was property perfected because the two elements required for perfection under federal law had been met. D$)$ The perfection of the defendant's security interest in the debtor's accounts receivable granted under the receivables agreement was not property perfected because although the defendant had filed a proper financing statement, it did not adequately describe the collateral in the financing statement $.$ E$)$ The perfection of the defendant's security interest in the debtor's accounts receivable granted under the receivables agreement was not property perfected because neither of the two elements required for perfection under federal law had been met.