Dora and Ed make down payments on goods to be received from Fine Furniture Store. Before the goods are delivered, Fine files bankruptcy. Besides consumers like Dora and Ed, Fine owes wages to its employees and taxes to the government. The order in which these debts will be paid is

a) consumer deposits, unpaid wages, and taxes.
b) taxes, consumer deposits, and unpaid wages.
c) unpaid wages, consumer deposits, and taxes.
d) unpaid wages, taxes, and consumer deposits.