Various persons, businesses, financial institutions, and governments have claims to the cash flows produced by a corporation. These claims differ in their priority to the corporation's cash flows. Some claims legally have higher priority and some claims have lower prioriity to these cash flows. Which one of the following groups has the lowest priority claim to the corporation's cash flows.

A. workers

B. Shareholders

C. State gov and local gov

D. Federal gov

E. Creditors