Secured Party has a perfected security interest in Debtor's equipment, and the security agreement between Debtor and Secured Party contains a future advances clause. As of March 1, Debtor owed Secured Party $10,000. On March 1, the IRS filed notice of the FTL. On March 15, not knowing about the FTL, Secured Party advanced an additional $1,000 to Debtor. On April 10, after learning about the existence of the FTL, Secured Party advanced an additional $1,000 to Debtor. Debtor's equipment is worth $15,000.

Who has priority to Debtor's equipment and what is the "dollar value" of that priority?