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C is corrent. The trustee has the power to set aside preferential transfers made to a creditor within 90 days before the filing of the bankruptcy petition while the debtor is insolvent. To be a preferential transfer, it must be a transfer for an antecedent debt that enables the creditor to receive more than s/he otherwise would have in a Chapter 7 liquidation. Since the creditor already had a perfected security interest in the equipment, he did not receive a preferential transfer because at that time the equipment had a fair market value greater than the note. This is true because perfected security interests have a priority above all others in the bankruptcy proceedings.
A is incorrect. This payment could not be a preferential transfer since the creditor did not receive more than he would have under a Chapter 7 liquidation. 
B is incorrect. This payment could not be a preferential transfer since the creditor did not receive more than he would have under a Chapter 7 liquidation. Furthermore, the need is for the debtor to be insolvent rather than solvent at the point of the alleged preferential transfer.
D is incorrect. This is not a preferential transfer whether Master was solvent or not on any of the dates in the question.