Which of the Following Does Not Correctly Rank the Priority

Multiple Choice

Which of the following does not correctly rank the priority of claims of the parties to a corporate bankruptcy? (Rank from strongest to weakest.)

A) Wages and salaries; consumer claims; unsecured creditors.
B) Contributions to employee benefit plans; consumer claims; common stockholders.
C) Government tax claims; preferred stockholders; unsecured creditors.
D) Bankruptcy-related administrative expenses; wages and salaries; common stockholders.
E) Wages and salaries; consumer claims; preferred stockholders.