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B is corrent because First Financial may file a claim in bankruptcy when the loan is not fully satisfied by the proceeds obtained from disposition of the collateral. First Financial will have the same priority as a general unsecured creditor concerning the unpaid portion of the debt.
A is incorrect because a fraudulent conveyance occurs when the debtor receives less than a reasonably equivalent value in the exchange or if the transfer was made with the intent to hinder, delay or defraud any creditor. In this situation, First Financial received a reasonable amount of collateral for the loan they made and no fraudulent conveyance exists.
C is incorrect because First Financial will become a general creditor for the portion of the amount due on the loan that remains after the collateral is sold. First Financial had priority only on the collateral they received and once this was sold they became a general creditor for any remainder due on the loan.
D is incorrect because one of the elements which must be present to prove that a preferential transfer has been made is that the transfer involved an antecedent debt. In this case, there was a contemporaneous exchange for new value given (i.e. First Financial made the loan and received collateral at the same time) and no antecedent debt was involved; thus, no preferential transfer can exist. In addition, even if this transaction had involved an antecedent debt no preferential transfer would exist because for a general preference to be present the transfer must be made within 90 days prior to the filing.