Given the Following Classification of Claims of Creditors Against a Decedent's

Given the following classification of claims of creditors against a decedent's estate whose property is insufficient to pay all claims in full:
(1) Debts and taxes with preference under federal or state laws
(2) Decedent's funeral costs and medical and hospital costs of the decedent's last illness
(3) Costs of administering the estate
(4) All other claims
The personal representative of the estate pays the claims in the following sequence, under the Uniform Probate Code:

A) (1) , (2) , (3) , (4)
B) (3) , (2) , (1) , (4)
C) (3) , (1) , (2) , (4)
D) (1) , (3) , (2) , (4)