Harold Smith declared chapter 7 bankruptcy on April 7, 2020. His nonexempt assets consisted of his vacation condo in Kitty Hawk, which the trustee sold for $400,000 but which was subject to a $360,000 mortgage, and miscellaneous personal property that sold for $25,000 after expenses 7. Priority Among Unsecured Chelly 144 of sale All his court were the following Whe Neleon, a private duty nurse whom Harold hired while tather was seriously $11:$16,000. 2 Social Security Administration. Social Security Administration, Social Security deducted fo John earlice paychecks: $1,600. 3. City of Eden, property taxes: $3,000 per year for the last the years, plus $500 penalties per year for the three years - the thes. 4. Geonge Nartowski, down payment against a tractor lame. mower Harold had agreed to sell to George but had not yer give him: $300. 5. State Department of Revenue and IRS, income taxes: state $4,000 federal $14,000. 6. Telephone, utility, and other regular bills following bankrupto $3,000. 7. Sara Fleet, Harold's attorney: $1,750 in fees ( $500 for a will, $1,250 for preparing this bankruptcy filing). 8. Sue Smith, Harold's ex-wife, negotiable note: $25,000. 9. First Bank of Seminole, deficiency on Harold's car loan after the car was sold prior to bankruptcy: $2,200. 10. Trustee's fee for administering estate and performing legal work for it: $4,000. 11. Insurance premiums for insurance on the non-exempt personal property prior to its sale by the trustee: $750. 12. Costs of sale of Harold's non-exempt real estate, including advertising: $2,800. 13. Harold missed a stop sign, but didn't miss the pedestrian crossing the street. The jury verdict against him was $10,000. 14. Other unsecured claims: $7,000. Who will get what under $507 and 726(a)(4), (b)