ABC Manufacturer (ABC) is a company located in lowa. The Johnson County Bank (Bank) holds a perfected security interest in all of ABC's equipment and after acquired equipment as of July 1. On July 15 of the same year, Pro Machinery sold and delivered a materials handling machine (machine) to ABC for use on its factory floor. To pay for the machine, ABC used funds it had bokrowed from the lowa Credit Union (Credit Union) for that purpose. ABC made its purchase of the machine on the same day it received the loan proceeds from the Credit Union. Credit Union also retained a security interest in the machine ABC purchased with the loan proceeds. Credit Union's security interest attached to the machine. At the time Credit Union's security interest in the machine arose, Credit Union knew of the Bank's prior interest. On July 25, Credit Union filed a financing statement to perfect its security interest in the machine. Does the Bank or lowa Credit Union have priority over the machine if ABC defaults on its loans? O A. Johnson County Bank has priority over the machine because the Bank perfected its security interest first. O B.ABC has priority over the machine because it purchased the machine. O C. Credit Union has priority over the machine because it was an attached creditor and filed a financing statement to perfect its interest in the machine 10 days after the debtor, ABC received the machine. O D. Johnson County Bank and Credit Union share priority over the machine