17. Kessler Company has filed a voluntary bankruptcy petition.Kesslers unsecured debts include administration costs owed to accountants, attorneys, and appraisers.It also owes federal and state taxes.Kessler still owes various employees for the previous months wages accrued before the petition was filed.None of these wages are owed to the officers and at most total $4,000 per employee.The company also owes several unsecured creditors for claims arising in the ordinary operation of the business. All of these latter claims arose before Kessler filed the bankruptcy petition.What are the priorities from highest to lowest of these listed debts and claims?

Select one:

a. The claims arising in the ordinary operation of the business; the administration costs; the employees wages; the federal and state taxes.

b. The administration costs; the employees wages; the federal and state taxes; the claims arising in the ordinary operation of the business.

c. The federal and state taxes; the administration costs; the claims arising in the ordinary operation of the business; the employees wages.

d. The claims arising in the ordinary operation of the business; the federal and state taxes; the administration costs; the employees wages.