In probate of an estate, which of the follow- ing is the last to receive payment, if any?

The holder of the second mortgage is paid before taxes because mortgage holders have secured claims on the property, which take priority over tax claims in the payment hierarchy of probate.

Creditors are paid before taxes because unsecured creditors have priority over tax claims in the statutory payment order during probate administration.

Heirs are paid last only after all debts, taxes, and administrative expenses have been satisfied, making them the final recipients after the government's tax claim.