Please cite any applicable code sections. Use IRAC if appropriate. A's Shoe, Inc. (A's), borrows $8,000 each from B Loan Corporation (BLC), C Bank, and Shoe Producer Corporation (SPC). A's uses its "Present inventory and any thereafter acquired" to secure the loans from BLC and C Bank. BLC Perfects its interest on March 1, followed by C bank on March 5. A's buys new inventory on March 10 from SPC and signs a security agreement, giving SPC a purchase-money security interest in the new inventory. On the same day, SPC perfects its interst and notifies BLC and C Bank. A's takes possesion of the new inventory on March 15. On March 20, A's defaults on all of the loans. Whose security interest has priority?