Allowance of administrative expenses

After notice and a hearing, there shall be allowed administrative expenses, other than claims allowed under section 502(f) of this title, including— the actual, necessary costs and expenses of preserving the estate including— any tax— the actual, necessary expenses, other than compensation and reimbursement specified in paragraph (4) of this subsection, incurred by— the actual, necessary costs and expenses of closing a health care business incurred by a trustee or by a Federal agency (as defined in section 551(1) of title 5) or a department or agency of a State or political subdivision thereof, including any cost or expense incurred— Notwithstanding subsection (b), there shall neither be allowed, nor paid— a transfer made to, or an obligation incurred for the benefit of, an insider of the debtor for the purpose of inducing such person to remain with the debtor’s business, absent a finding by the court based on evidence in the record that— either— a severance payment to an insider of the debtor, unless—