found in § 503(b) itself, which does not include the Trustee’s quarterly fees in its list of administrative expenses. See 11 U.S.C. § 503(b). The language of § 726 refutes Carter’s argument that the exception found in § 726(b) does not result in elevating the Trustee’s quarterly fee payments above Carter’s legal expenses. Section 726(a) places the Trustee’s fee and the § 503(b) administrative expenses on the same footing. But § 726(b) removes the Chapter 11 § 503(b) expenses from that lofty status. It does not mention the Trustee’s quarterly fees. The only possible result of this omission is that the Trustee’s quarterly fee payments have the same priority as the Chapter 7 administrative expenses. See also In re AM-PM Photo Camera Fashions, Inc., 116 B.R. 222, 222 (Bankr.D.Idaho 1990) (<HOLDING>). The bankruptcy court’s attempt to lump the
holding that disbursements for purposes of calculating the quarterly fee included payments made by third parties on the debtors behalf holding that quarterly fees are administrative expenses like  503b claims and must be subordinated to chapter 7 administrative expenses holding that prepayments the debtor made to a lender pursuant to modified settlement agreement that reduced the balance of loan and accrual of interest were considered disbursements for purposes of calculating the quarterly fee holding that because the quarterly fee payments are not  503b claims chapter 7 administrative expenses and the quarterly fee payments have the same priority holding that the fee applicant bears the burden of showing that  an adjustment is necessary to the determination of a reasonable fee 