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D is corrent. A security interest attaches when the following occur, in any order: secured creditor gives value, debtor has rights in the collateral, and a security agreement exists. In this situation attachment has occurred. Gem (creditor) gave value ($100,000 loan), Myles (debtor) has rights in the collateral (inventory and future inventory and accounts receivable and proceeds thereof), and the problem states the security interest has been created. Upon attachment, the security interest is enforceable between the debtor and the secured party; thus, Gem’s security interest is effective against Myles. Gem perfected its security interest by filing the financing statement in the appropriate state office; therefore, Gem’s security interest is effective against subsequent creditors (Johns) claiming an interest in the collateral.
A is incorrect. A security interest attaches when the following occur, in any order: secured creditor gives value, debtor has rights in the collateral, and a security agreement exists. In this situation attachment has occurred. Gem (creditor) gave value ($100,000 loan), Myles (debtor) has rights in the collateral (inventory and future inventory and accounts receivable and proceeds thereof), and the problem states the security interest has been created. Upon attachment, the security interest is enforceable between the debtor and the secured party; thus, Gem’s security interest is effective against Myles. Gem perfected its security interest by filing the financing statement in the appropriate state office; therefore, Gem’s security interest is effective against subsequent creditors (Johns) claiming an interest in the collateral. 
A is incorrect. A security interest attaches when the following occur, in any order: secured creditor gives value, debtor has rights in the collateral, and a security agreement exists. In this situation attachment has occurred. Gem (creditor) gave value ($100,000 loan), Myles (debtor) has rights in the collateral (inventory and future inventory and accounts receivable and proceeds thereof), and the problem states the security interest has been created. Upon attachment, the security interest is enforceable between the debtor and the secured party; thus, Gem’s security interest is effective against Myles. Gem perfected its security interest by filing the financing statement in the appropriate state office; therefore, Gem’s security interest is effective against subsequent creditors (Johns) claiming an interest in the collateral. 
A is incorrect. A security interest attaches when the following occur, in any order: secured creditor gives value, debtor has rights in the collateral, and a security agreement exists. In this situation attachment has occurred. Gem (creditor) gave value ($100,000 loan), Myles (debtor) has rights in the collateral (inventory and future inventory and accounts receivable and proceeds thereof), and the problem states the security interest has been created. Upon attachment, the security interest is enforceable between the debtor and the secured party; thus, Gem’s security interest is effective against Myles. Gem perfected its security interest by filing the financing statement in the appropriate state office; therefore, Gem’s security interest is effective against subsequent creditors (Johns) claiming an interest in the collateral.