Tech Company had been seeing hard times and owes debts of $280,000 to various creditorsw and has assets only worth around $25,000. Tech files for Chapter 7 bankruptcy protection.

Which of the following has the highest priority of Tech's unsecured creditors?

a. Grant Mason, an employee to whom Tech owes wages that he earned in the past month

b. Holmdel Insurance who was owed contributions to the employees' benefits plans

c. Andrew Carter, Tech's attorney who filed the bankruptcy action

d. Unpaid income taxes that are owed to the United States government

e. Computer Sales, a general creditor trying to collect an upaid invoice