Jackie files a petition in bankruptcy. At the moment of filing

Ocean, Inc., borrows $50,000 from ESP Corporation in a secured transaction using Ocean’s equipment as collateral. Ocean then borrows $70,000 from Last Choice Lenders, Inc., using the same equipment as collateral. Neither ESP nor Last Choice perfects its security interest. Ocean defaults on the loans. The party with priority is

	A.	ESP, because its interest was the last to attach.
	B.	Last Choice, because Ocean owes it more money.
	C.	Last Choice, because its interest was the second to attach.
	D.	ESP, because Ocean owes it less money.