As an attorney licensed in Ohio, I can only speak to Ohio law.
Ohio Revised Code section 2117.25 addresses the order in which debts of an estate are paid: (1) The costs and expenses of administrating the estate; (2) funeral expenses; (3) allowance for support made to the surviving spouse, minor children, or both; (4) debts entitled to a preference under the laws of the United States; (5) expenses of the last sickness of the decedent; (6) other funeral expenses exceeding four thousand dollars; (7) personal property taxes, claims made under the medicaid estate recovery program, and obligations for which the decedent was personally liable to the state or any of its subdivisions; (8) debts for manual labor performed for the decedent within twelve months preceding the decedent’s death, not exceeding three hundred dollars to any one person; and (9) other debts for which claims have been presented and finally allowed.
Other states have similar laws regarding the order of payment of debts of an estate. I suggest you contact a Pennsylvania probate attorney for information on this issue.
Any information provided by this attorney does not establish an attorney-client relationship.
There is a statute in PA that specifically states the order of priority. I would recommend hiring an attorney to advise you.