Bank extends a revolving line of credit to Epstein Corp., secured by Epstein's inventory and receivables. Epstein has now filed bankruptcy. At all times during the 90 days preceding the filing the amount owed to bank was $50,000. As of the date of filing, Epstein's inventory and receivables were valued at $30,000. Thirty days prior to filing, the value of the collateral was $20,000; 90 prior to filing, the value was $25,000. except that 90 days prior to filing the value of the inventory and receivables was $40,000? Does it matter how much of the inventory and receivables on hand as of the date of filing was acquired in the preceding 90 days?