Sec. 4. A claim filed under section 3 of this chapter is a superior claim, except for claims for the following:
(1) Expenses of administration.
(2) Expenses of burial and last sickness.
(3) Taxes accrued at the time of the decedent's death.
(4) Debts secured at the time of the decedent's death.
(5) Debts secured by liens created before assistance was granted.