With no explanation, chose the best option from "A", "B", "C" or "D". stipulated facts in evidence in this adversary, include that the Debtor and Kristina Goldschein executed a security agreement (UCC-1) granting to the Benefit Plan a security interest in the New York Property on December 1, 1996, the same date as shown on the Deed of Trust and mortgage documents, which were the subject of the prior litigation discussed above. Further, it has been stipulated that the financing statement was not recorded in New York (thereby perfecting the security interest), until May 12, 1997. In the Discharge Adversary, this court held that the date of recordation or perfection is the date of transfer for purposes of measuring the one (1) year under 11 U.S.C. § 727(a)(2)(A). See also, Dean Witter Reynolds, Inc. v. MacQuown (In Re MacQuown), 717 F.2d 859 (3rd Cir.1983) (<HOLDING>). In this Adversary Proceeding, the date of

A: holding that the date of sale for an installment contract was the date of contract formation not the date of the last payment due
B: holding that the date of the federal indictment not the date of the state arrest was the triggering date for the speedytrial act
C: holding that the date of transfer should be measured by the date that the transfer was good as against a subsequent bona fide purchaser or judgement holder which in accordance with applicable state law was the date of recordation as opposed to the date the deed was signed
D: holding the correct date to use when determining the controlling statute is date upon which the claim arose
C.