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B is corrent because perfection of a security interest may be accomplished by the filing of a financing statement. Filing may be done anytime, even before the security agreement is made. But perfection does not occur until all the requirements for attachment of a security interest are met. The requisite acts of perfection are not a substitute for the attachment of a security interest, but are additional steps. Therefore, because a financing statement has already been filed, Liberty’s security interest was perfected on October 5, when all three elements for attachment existed.
A is incorrect because a security interest will automatically be perfected upon attachment only when creditor takes a purchase money security interest in consumer goods.
C is incorrect because all the requirements for attachment of the security interest have not been met. There is no security agreement as of October 1. 
D is incorrect because all the requirements for attachment of the security interest have not been met. There is no security agreement as of October 2.