All of the following items are liabilities with priorityexcept:

Multiple Choice

• Claims for the return of deposits made by customers to acquire property or services, which were never delivered or provided by the debtor, limited to $2,850.
• Obligations arising between the date an order of relief is issued and the date of final realization of assets.
• Claims for administrative expenses in preserving and liquidating the company.
• Government claims for unpaid taxes.
• Employee claims for contributions to benefit plans earned during the 180 days preceding the filing of a petition, limited to $12,850 per individual.