Mandich Co

Mandich Co. had the following amounts for its assets, liabilities, and stockholders' equity accounts just before filing a bankruptcy petition and requesting liquidation:

-All of the following items are liabilities with priority except:

A) Obligations arising between the date an order of relief is issued and the date of final realization of assets.
B) Employee claims for contributions to benefit plans earned during the 180 days preceding the filing of a petition, limited to $12,850 per individual.
C) Government claims for unpaid taxes.
D) Claims for the return of deposits made by customers to acquire property or services, which were never delivered or provided by the debtor, limited to $2,850.
E) Claims for administrative expenses in preserving and liquidating the company.