An expense incurred after a case is commenced for the actual and necessary expenses of preserving the bankruptcy estate. Section 503(b) sets forth general but nonexclusive types of expenses that can be allowed administrative expense status, including professionals’ compensation and reimbursement of fees and expenses, taxes incurred by the bankruptcy estate, and goods received by the debtor within 20 days of the petition date. An administrative expense has priority in order of payment over general unsecured claims and other priority claims but is not superior to secured claims.
Bankruptcy Code §§ 503, 507(b)(2).