Carrie owns and operates a clothing boutique in New York. On January 1, 2007, Miranda loaned Carrie $50,000 to upgrade the décor of Carrie’s boutique. As collateral for the loan, Miranda takes a security interest in “all of Carrie’s inventory and equipment, currently owned or later acquired.” The security agreement was signed and a financing statement covering the collateral was filed on January 1, 2007.

On February 1, 2007, Carrie visits her friend Charlotte. Carrie begins toasting bagels for them in Charlotte’s toaster, but she becomes distracted by Charlotte’s story and walks into the other room. The bagels overcook and cause smoke damage to the cabinets above the toaster. Charlotte sued Carrie for the damage and received a judgment for $10,000.

On March 1, 2007, Carrie was steaming the wrinkles from a newly arrived shipment of garments with a commercial grade steamer. Carrie held the streamer too close to a garment, and both the garment and steamer caught fire. Fortunately, there was no damage to the boutique. Later that day, Carrie purchased a replacement steamer from Samantha. Samantha took a purchase-money security interest in the steamer. Samantha filed a financing statement on March 29, 2007 to perfect her interest in the steamer.

On March 2, 2007, the sheriff levied Charlotte’s judgment lien against Carrie’s new steamer.

Who has priority; Miranda, Charlotte or Samantha?

A) Miranda has priority.

B) Charlotte has priority.

C) Samantha has priority.

D) None of the three have a valid interest.