The order of payments for unsecured priority claims in a Chapter 7 bankruptcy case is such that

a. Tax claims of governmental units are paid before claims for administrative expenses incurred by the trustee.

b. Tax claims of governmental units are paid before claims of employees for wages.

c. Claims of employees for wages are paid before administrative expenses incurred by the trustee.

d. Claims incurred between the filing of an involuntary petition and appointment of a trustee are paid before the claims for contributions to employee benefit plans.