What Would Be the Priority of the Claims as to the Distribution

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) (2) (3) (4) (5) Taxes due to federal and state governments.

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