When farmer McDonald leased land in Maine to a potato farmer named E. Deadbeat he claimed a security interest in her potato crop. McDonald's financing statement listed the leasee's name as I. Emma deadbeat even though her state issue ID card identified her as "Irma E. Deadbeat". In fact, she signed the documents as "I. Emma Deadbeat ". When Deadbeat contracted to sell the potatoes to spud suds, it filed its own financing statement securing the potatoes. This statement listed the debtor's name as Irma E. Deadbeat". Much to everyone's shock and dismay, Deadbeat defaulted, both McDonald and spud suds claim an interest in the same potatoes.

Where would the financing statements be filed?

Which party prevails, McDonald or spud duds? Why?