(1) In addition to the debts referred to in sections 54 and 55 the following debts are deemed to be debts incumbent on the estate:
1. expenses to be reimbursed to the heir from the estate in accordance with sections 1978 and 1979 of the Civil Code;
2. the costs of the deceased person’s funeral;
3. costs incumbent on the estate incurred for the proceedings to have the deceased’s death declared;
4. costs incurred for the disclosure of the deceased’s will, for the estate’s judicial arrestment, for the guardianship of such estate, for the offer to the creditors of the estate to file their claims and for the establishment of an inventory;
5. obligations under transactions made by the estate’s guardian or by an executor;
6. obligations incurred in the management of the estate by its guardian, by an executor or by an heir who has not accepted the devolution of the estate on himself or herself incumbent on the heir to the extent that such obligations would be incumbent on the creditors of the estate upon the designated persons’ management of affairs on their behalf.
(2) In the case of insufficiency of assets, the obligations referred to in subsection (1) have the rank specified under section 209 (1) no. 3.