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C is corrent. Perfection occurs at the time of attachment whenever a creditor obtains a purchase money security interest in consumer goods. Since Whyte purchased the computer for personal use and all the essential elements necessary for attachment have occurred, Mern’s security interest has been perfected.
A is incorrect. Perfection occurs at time of attachment whenever a creditor (Mern) obtains a purchase money security interest in consumer goods.
B is incorrect. Mern does not need to file a financing statement to obtain an enforceable security interest against Whyte. The security interest became enforceable between Mern, the secured party, and Whyte, the debtor, upon attachment. Perfection is not necessary in order for the secured party to enforce the security interest against the debtor.
D is incorrect. The computer was inventory while in Mern’s possession.