Shannon and Patricia Scott, as individuals, bought a business in May 2013. They granted a security interest to Bank in all inventory, accounts, machinery, equipment, furniture, and fixtures to secure a loan. Bank perfected its security interest by filing. The security agreement included an after-acquired property clause, and the financing statement described this collateral and identified the debtors as Shannon and Patricia Scott "d/b/a K/C Audio/Video Center of Camden." In July 2013, the Scotts incorporated the business as "KC of Camden, Inc." (Corporation) and transferred all their business assets to Corporation, which assumed all their business debts. In August 2013, Borg-Warner (BW) agreed to supply inventory to Corporation on credit. Corporation granted BW a security interest in all Corporation's inventory in a security agreement containing an after-acquired property clause. The financing statement identified the debtor as "KC of Camden, Inc." In 2014, Corporation defaulted on all its debts. Bank sued to foreclose on its collateral, and BW intervened claiming a security interest in the collateral purchased from it. Does BW or Bank have a first priority security interest in inventory acquired by Corporation from BW after the time of incorporation? You may assume that in the circumstances applicable law makes KC of Camden, Inc. liable for the Scotts' business debts