Bankruptcy, Chapter 7. A customer and an employee are waiting for payment from Gigantic Furniture after the company has filed for bankruptcy under Chapter 7 of the IRS bankruptcy laws. The employee's claim against Gigantic Furniture is for $450 for health care benefits that it did not pay to the health care carrier during the last month of company operations, plus $300 for the pension plan. The customer's claim is for $390 for a deposit on a specialty sofa that never shipped. In what order will the bankruptcy court pay these claims? The claims will be paid in this order: (Select the best response.)