In the Case of a Deceased Bankrupt Who Has the Following

In the case of a deceased bankrupt who has the following creditors:
A years worth of municipal taxes
Trustee's fees
Income Tax owing
A month's wages to an employee
A month's rent
The priority of payment would be in the following order, from highest to lowest, left to right:

A) 3, 2, 1, 4, 5.
B) 3, 1, 2, 4, 5.
C) 3, 1, 2, 5, 4.
D) 2, 4, 1, 5, 3.
E) 2, 3, 1, 4, 5.