8. In a proceeding under Chapter 7 , which of the following claims incurred within 30 days of the petition will be paid last? A) Back taxes owed to the state government. B) Utility bills arising in the ordinary course of the debtor's business incurred during the twoweek period following the filing of the petition. C) Up to ( $ 2,000 ) per employee in wages. D) Up to ( $ 2,000 ) per employee in employer contributions to an employee pension fund.

8. In a proceeding under Chapter 7 , which of the following claims incurred within 30 days of the petition will be paid last? A) Back taxes owed to the state government. B) Utility bills arising in the ordinary course of the debtor's business incurred during the twoweek period following the filing of the petition. C) Up to $2,000 per employee in wages. B) Up to \$2,000 per employee in employer contributions to an employee pension fund