8. Which of the following unsecured debts of $500 each would have the highest relative priority in the distribution of a bankruptcy estate in a liquidation proceeding?

Select one:

a. Tax claims of state and municipal governmental units.

b. Liabilities to employee benefit plans arising from services rendered during the month preceding the filing of the petition.

c. Claims owed to customers who gave deposits for the purchase of undelivered consumer goods.

d. Wages earned by employees during the month preceding the filing of the petition.