The Bankruptcy Code sets priorities for certain claims to help assure that they get paid. 11 U.S.C. § 507(a). A tax can qualify as an administrative expense, the second-highest priority,1 if it is
(i) incurred by the estate, whether secured or unsecured, including property taxes for which liability is in rem, in personam, or both, except a tax of a kind specified in section 507(a)(8) of this title; or
(ii) attributable to an excessive allowance of a tentative carryback adjustment that the estate received, whether the taxable year to which such adjustment relates ended before or after the commencement of the case.