Julie's Juice Bar Receives Daily Shipments of Dairy Products from Kelso

Julie's Juice Bar receives daily shipments of dairy products from Kelso Dairy,Inc.The price is $900 per month.Julie's pays six months in ad?vance with a note for $5,400.One month later,Kelso sells the note to Littleton Bank for $5,100.At the time the note is sold,Kelso is

A) an HDC for $5,400.
B) an HDC for $5,100.
C) an HDC for $900.
D) not an HDC.