All claims against the estate of a minor or other protectee shall be divided into the following classes:

1. (1) Court costs;
2. (2) Expenses of administration including fees of the guardian and conservator and their attorneys;
3. (3) Expenses for the reasonable support and maintenance of the protectee;
4. (4) All other claims which are filed against the estate as provided by law.

(L. 1983 S.B. 44 & 45, A.L. 1993 S.B. 88)