Robert and Dawn Troupe purchased a tractor for $16,539 on credit from Deere (defendant). The Troupes told the dealer that the tractor would be used to fill irrigation ditches and move dirt, hay, and snow on their Colorado property. Both of the Troupes worked in the automotive industry. Deere marketed the tractor as residential equipment. The security agreement, which gave Deere a purchase-money security interest (PMSI), clearly indicated that the tractor was for personal use. Further, the Troupes did not sign the commercial-use affidavit. The Troupes used the tractor to farm their property. In addition, the Troupes claimed substantial farming losses on their tax returns, stating that the tractor was used entirely for business purposes and taking deductions for depreciation. In September 2004, the Troupes voluntarily filed for Chapter 7 bankruptcy. Subsequently, the bankruptcy trustee (plaintiff) sued Deere, seeking to have its security interest subordinated because the property was actually commercial and the PMSI was unperfected. The trustee and Deere filed cross motions for summary judgment.