Miriam Jensen Purchased a Fixer-Upper Home for $189,000 on January

Miriam Jensen purchased a fixer-upper home for $189,000 on January 4, 2020. The mortgage from Fifth Third Bank was recorded that same day in the amount of $175,000. On January 7, 2020, Miriam hired a contractor to install a new roof on her home. Miriam agreed to pay the contractor over time. The contractor filed a lien on her home on January 10, 2020, after the roof was installed. On January 23, 2020, Miriam purchased all new kitchen appliances including a built-in microwave, a built-in double oven, a countertop porcelain stove, and a refrigerator with panels that match the new cabinets her contractor was installing in the kitchen. Miriam purchased all of the appliances from Spencer TV and Appliance. The appliances were installed on January 30, 2020. Spencer's took a security agreement on January 23, 2020 and filed a financing statement on January 31, 2020. On February 1, 2020, Miriam bought a new bathtub for her bathroom that was installed by her contractor on February 5, 2020. Miriam had purchased the bathtub from Golden Baths and signed a security agreement on February 1, 2020. Golden Baths filed a financing statement on February 6, 2020. Miriam lost her job on July 23, 2020 and had to cease paying her mortgage. Fifth Third Bank foreclosed on the home on August 15, 2020. Miriam owed $174,000 at the time of foreclosure.
She owes the following amounts to various creditors:
Spencer's $17,000.00
Golden Bath $2,200.00
Roofing contractor $4,500.00
-Where would the financing statement for the bathtub be filed?

A) Where real estate transactions are recorded
B) With the secretary of state - a central filing
C) The bathtub is a personal good and a PMSI and need not be recorded
D) The security agreement, not the financing statement, must be filed