Charles Ventures, LLC., purchases a piece of real property with acquisition and construction financing from Beta Bank. Carrier, the large manufacturing company, supplies the heating and air conditioning (HVAC) system for the building, with financing for the system supplied by its affiliate, Carrier Capital. Which of the following statements is most accurate? O a. Carrier Capital has priority in HVAC system if it filed a financing statement in the UCC records. O b. Carrier Capital has priority the HVAC system if it timely filed a fixtures financing statement in the appropriate office O c. Beta Bank has priority in the HVAC system O d. Both (a) and (b) are correct. O e. None of the above