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某市国有企业甲因经营管理不善，无力偿还到期债务，该厂于8月14日向当地人民法院提交书面破产申请后，法院于8月20日受理，并于8月23日将受理裁定书面通知该厂，9月5日通知已知债权人并发布公告，同时指定某会计师事务所作为管理人接管该厂。在11月12日召开的第一次债权人会议上，管理人将该厂的财产、债务等情况汇报如下： (1)该厂全部财产的变现价值为2675万元。其中包括： ①已作为银行贷款等值担保物的财产价值为260万元； ②9月18日管理人发现该厂于上一年度11月5日无偿转让作价为140万元的财产，遂向法院申请予以撤销、追回财产，并于10月25日将该财产全部追回； ③该厂综合办公楼价值800万元，已用于对欠乙企业贷款500万元的抵押担保，款项尚未支付。 (2)该厂全部债务为7246万元，其中包括但不限于： ①欠发职工工资和社会保险费用240万元、欠交税款80万元； ②管理人于9月15日解除了该厂与A企业所签的一份合同，给A企业造成了120万元的经济损失。 ③诉讼费20万元，管理人报酬20万元，律师费等费用30万元，评估费30万元，为继续营业而支付的职工工资及社会保险15万元。 ④应付B公司到期货款380万元。人民法院终审判决国有企业甲支付B公司欠款及违约金和赔偿金等共计405万元，B公司申请强制执行，人民法院对甲公司办公楼予以查封。人民法院受理甲公司破产申请时，此判决尚未执行。 要求：根据以上资料，回答以下问题： (1) 本破产案件中哪些属于破产费用?哪些属于共益债务?如何清偿? (2) 人民法院查封的甲企业的办公楼可否用于偿还所欠B公司的货款?并说明理由。 (3) 说明本破产案件的清偿顺序。 (4) 债权人A企业的破产债权能获得清偿的数额是多少?
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