28. Woodie Bank loans Lumber Liquidators, Inc. $50,000 to purchase forklifts taking a security interest in the forklifts. One month later, Lumber Liquidators borrows $20,000 from Plywood Bank, giving Plywood the same forklifts as collateral. Neither Woodie Bank nor Plywood Bank files a finance statement. Lumber Liquidators defaults on the loans. The party with priority is a. Woodie Bank, because its interest was the first to attach. b. Woodie Bank, because its interest was the first to perfect. c. Plywood Bank, because its interest was the second to attach. d. Plywood Bank, because its interest was the second to perfect