trust shall be in the following orders: (1) the expenses accruing from collecting, disposing of and distribution of property; (2) the fees and tax that have to pay or due; (3) the consideration of the

. SECTION 53 The payment of debts and expenses upon termination of trust shall be in the following orders: (1) the expenses accruing from collecting, disposing of and distribution of property; (2) the fees

expenses accruing from collecting, disposing of and distribution of property; (2) the fees and tax that have to pay or due; (3) the consideration of the person under Section 29 or Section 52, the expenses in