Super Discount Store Sells Goods to Consumers and Businesses in Several

Super Discount Store sells goods to consumers and businesses in several states in the Midwest. Most of the goods are sold on credit. Super Discount often takes a security interest with the goods as collateral. The state in which a financing statement should be filed depends on the location of

A) the debtor.
B) the collateral.
C) the store in which the goods were sold.
D) the place from which Super Discount manages its operations.