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【单选题】
甲企业被宣告破产，需要清偿如下费用及债务：(1) 管理、变价和分配甲企业财产的费用(2) 甲企业作为保证人对被保证人负担的保证债务(3) 甲企业欠缴的社会保险费用(4) 甲企业财产受无因管理所产生的债务以上费用及债务的清偿顺序是( )A.
(1)(3)(2)(4)
B.
(1)(4)(3)(2)
C.
(4)(1)(3)(2)
D.
(3)(1)(4)(2)
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