A major provision contained in the $2005$ Bankruptcy Act as applied to Chapter $12$ debtors

concerns governmental claims in a Chapter $12$ bankruptcy estate. Which of the following most correctly states the language of the new provision?

Group of answer choices

Governmental claims covered by the provision are converted from non$-$priority to priority status upon the debtor receiving a discharge.

Governmental claims are converted from priority to non$-$priority status irrespectivce of whether the debtor receives a discharge.

Governmental claims covered by the provision are those resulting from the disposition farm assets that are capital assets used in farming and also the disposition of feeder cattle and crop sales.

Governmental claims covered by the provision are converted from priority to non$-$ priority status upon the debtor receiving a discharge.