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C is corrent. The liability to the appraiser is an administration cost and, therefore, receives the highest priority. Of those listed, the salary owed to the employee is the next highest because it was accrued within the previous 90 days before the filing of the petition and was for no more than $11,725. The state and federal taxes owed receive a low priority but still higher than the claims of the general creditors.
A is incorrect because administration costs have the highest priority of unsecured claims listed here.
B is incorrect because taxes owed have a higher priority than the claims of general unsecured creditors.
D is incorrect because administration costs have the highest priority of unsecured claims listed here.