Bridget opened a clothing store with a loan from Coastal Bank of $500,000. Coastal Bank took a security interest in Bridget's inventory on January 13, 2019. Coastal filed a financing statement on January 15, 2019. Commercial Ventures sold clothing racks, mirrors, and movable shelving to Bridget $150,000 on credit, taking a security interest in the equipment it had delivered. Commercial and Bridget executed a security agreement on January 15, 2019, and Commercial filed a financing statement that same day. Blue Jay Clothing sold Bridget $100,000 in inventory on February 1, 2019, with a security interest in Bridget's inventory. Blue Jay filed a financing statement on February 15, 2019, and the Blue Jay clothing was delivered to Bridget on February 20, 2019. Blue Jay then notified Coastal of its interest in Bridget's inventory upon delivery. Bridget struggled for the following four months, and on June 24, 2019, Bridget was able to purchase $50,000 in new display items from Tailors, Inc. on credit. Tailors had Bridget sign a security agreement on June 25, 2019, and Tailors delivered the display items (racks and shelving) on June 26, 2019. Bridget filed for Chapter 7 bankruptcy on July 2, 2019, and Tailors filed a financing statement on July 5, 2019. The following results from the bankruptcy trustee's liquidation of Bridget's business.

Sale of equipment $50,000

Sale of inventory $150,000

Cash on hand $20,000

Sale of other assets $50,000

The following amounts are due each of Bridget's creditors.

Coastal $150,000

Blue Jay $50,000

Tailors $50,000

Commercial $50,000

The fees for the bankruptcy trustee and attorney are $30,000. How much will be distributed to Commercial?

A. $50,000

B. $10,000

C. $20,000

D. $0.00

I know that the answer is C ($20,000) and according to the explanation, it's because Tailors gets to take $50,000 from sale of equipment. It doesn't explain why though. I don't understand this because both of Commercial and Tailors are secured creditors in equipment and Commercial filed way earlier than Tailors did. Why does Tailors get to take $50,000 first, making Commercial to be a general creditor???