1. Freeman Company ceased doing business and is in bankruptcy. Among the claimants are employees seeking unpaid wages. The following statements describe the possible status of such claims in a bankruptcy proceeding or legal limitations placed upon them. Which one is an incorrect statement?

(a) The amounts of excess wages not entitled to a priority are mere unsecured claims.

(b) Such claims include wages earned within 180 days before the filing of the bankruptcy petition, but not to exceed $4,650 in amount.

(c) Such claims are entitled to priority.

(d) If a priority is afforded such claims, it cannot exceed $4,650 per wage earner.