— Tod hadn’t passed the exam and was afraid of being scolded.

— _____.

A．So it was with Jim

B．So was Jim, his classmate

C．It’s the same with Jim

D．Neither had Jim, his classmate

某轮船所有人拖欠船员的工资，在船舶进入某港口时又拖欠港务费，该船舶所有人向银行贷款时办理了抵押该轮的手续并进行了登记，在发生了工资和港务费的债项后，该轮遇难。为救该轮又发生了一笔救助费。下列选项的说法哪些不符合《海商法》的规定？（）

A.港务费应排在第一位优先受偿

B.如该轮船舶所有人将该轮转让，则上述优先权立即消灭

C.发生在工资债项之后的救助费应在船员工资之前受偿

D.船舶灭失，则船舶优先权消灭