In the Case of a Deceased Bankrupt Who Has the Following

In the case of a deceased bankrupt who has the following creditors:
1) a years worth of municipal taxes
2) trustee's fees
3) Income Tax owing
4) a month's wages to an employee
5) 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.