Ace is a Missouri farmer and needs a loan from a local bank for his farming operation. In order to get the loan, Bank requires Ace to grant Bank a security interest in his four cows, his two tractors, his growing soybean crop, and his deposit account maintained at Bank. Bank does not wish to perfect by possession of any of the items since it wants Ace to remain profitable by using the items in his farming operation. Against which of the items of collateral must Bank perfect by filing a financing statement?

A. All of the items.

B. Only the four cows and the growing soybean crop, but not the tractors or the deposit account.

C. The four cows, the deposit account, and the growing soybean crop, but not the tractors.

D. The four cows, the tractors, and the growing soybean crop, but not the deposit account.