This is an appeal from an order of the bankruptcy court denying Tidewater Finance Company’s request for payment as an administrative expense under 11 U.S.C. § 503(b). Jurisdiction is proper under 28 U.S.C. § 158(a); see also Fed. R. Bankr. P. 8001, 8002; Local Rule 403 (D. Md. 2001). The motions have been fully briefed, and a hearing was held on November 16, 2001, see Fed. R. Bankr. P. 8012. For the reasons set forth below, the order of the bankruptcy court will be affirmed.