After approval of an annual account as provided by Section 1163.052, if it appears to the court from the account or other evidence that the funds on hand are not sufficient to pay all claims against the estate or if the estate is insolvent and the guardian has any funds on hand, the court shall order the funds to be applied:
(1) first to the payment of any unpaid claims having a preference in the order of their priority; and
(2) then to the pro rata payment of the other claims allowed and approved or established by final judgment, considering also:
(A) claims that were presented not later than the first anniversary of the date letters of guardianship were granted; and
(B) claims that are in litigation or on which a lawsuit may be filed.