3. Debtor wanted to buy a new car. At the time she owed a bank $14,000 secured by her existing car with a value of $10,000. She therefore had "negative equity" of $4,000 in her car. Lacking the means to pay off the bank or pay the $18,000 purchase price for the new car she wanted, Debtor and Dealer reached an agreement. Dealer would finance the entire price of the new car it would sell Debtor. To do so, Dealer would pay off Debtor's $14,000 loan from the bank and take her existing car as a $10,000 trade in (the bank releasing its security interest in the trade in). The $4,000 "negative equity" trade in would be added to Dealer's $18,000 loan of the purchase price of the new car, and the resulting $22,000 loan would be secured by the new car. If Debtor buys the new car from Dealer on the terms described, to what extent does Dealer have a PMSI in it? See Comment 3 to 9-103; In re Westfall, 599 F.3d 498 (6th Cir:2010); In re Howard, 597 F.3d 852 (7th Cir. 2010). Alter the facts as follows: Suppose Debtor owed $4,000 in parking tickets that had to be paid and would be unable to purchase a new car if she paid them. If Dealer paid the parking tickets and secured the $4,000 paid with the new car, as agreed, would Dealer's PMSI include this amount? See Comment 3 (second paragraph) to 9-103