What would be the priority of the claims as to the distribution of assets in a liquidation under Chapter 7 of the Bankruptcy Act? 1 is the highest claim, 5 is the lowest.

(1)	Trustees' costs to administer and operate the firm.
(2)	Common stockholders.
(3)	General, or unsecured, creditors.
(4)	Secured creditors, who have a claim to the proceeds from the sale of specific property pledged to secure a loan.
(5)	Taxes due to federal and state governments.

a. 4, 1, 5, 3, 2

b. 5, 4, 1, 3, 2

c. 5, 1, 4, 2, 3

d. 1, 4, 3, 5, 2

e. 1, 5, 4, 3, 2