2.Freeman Company ceased doing business and is in bankruptcy. Among the claimants are employees seeking unpaid wages. The following statements describe the possible status of such claims in a bankruptcy proceeding or legal limitations placed upon them. Which one is an incorrect statement?

a.The amounts of excess wages not entitled to a priority are mere unsecured claims.

b.Such claims include wages earned within 180 days before the filing of the bankruptcy petition, but not to exceed $4,650 in amount.

c.Such claims are entitled to priority.

d.If a priority is afforded such claims, it cannot exceed $4,650 per wage earner.