A customer and an employee are waiting for payment from Gigantic Furniture after the company has filed for bankruptcy under Chapter 7 of the IRS bankruptcy laws. The employee's claim against Gigantic Furniture is for $500 for health care benefits that were not paid to the health care carrier during the last month of company operations, plus $300 for the pension plan. The customer's claim is for $400 for a deposit on a specialty sofa that was never shipped. In what order will the bankruptcy courts pay these claims?