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A is corrent. The Bankruptcy Reform Act establishes the priorities for the satisfaction of claims against the debtor in a bankruptcy proceeding. Of those claims listed in this question, the one that has the highest priority would be the employees’ wages since they were earned within 90 days before the filing of the petition in bankruptcy and are less than the $11,725 maximum allowed per employee.
B is incorrect because taxes owed to the federal, state, or local government involve the next to last priority (i.e., just above unsecured creditors).
C is incorrect because contributions to employee benefits plans within the prior 180 days receive a priority after employees’ wages. This priority has a maximum limit of $11,725 per employee reduced by the amount received under the wages priority.
D is incorrect because consumer deposits for undelivered goods or services have a lower priority than both the wages and the contributions to employee benefit plans.