An enterprise is short of liquidity and has been in arrears in paying taxes. In order to resume production, the enterprise mortgaged the office building to a bank for a loan. Since then, the enterprise has been fined by the environmental protection department for excessive sewage discharge. At present, banks, tax authorities and environmental protection departments all require the auction of the office building to repay the arrears. Which of the following options is correct about the payment order of the proceeds from the auction of office buildings?

The office building is mortgaged to the bank.

The enterprise mortgaged its office building to a bank for a loan.

Be fined for excessive discharge of pollutants

The enterprise was fined by the environmental protection department for exceeding the standard of sewage discharge.

Liquidation sequence

Taxes are paid off before bank loans.