Choice "D" is correct. Attachment is the process whereby a security interest is created to give the creditor rights against the debtor. There are three requisites for attachment. First, there must be an agreement between the creditor and the debtor (either an authenticated record of the agreement or the creditor's having either possession or control of the collateral); second, the creditor must give value, and third, the debtor must have rights in the collateral. Filing a financing statement is not a requirement for creating a security interest. Filing is one of the methods of perfecting, against third parties, a security interest.
Choices "a", "c", and "b" are incorrect because they are all requisites for attachment.