MEMORANDUM OPINION AND ORDER
ROLAND J. BRUMBAUGH, Bankruptcy Judge.
This matter comes before the court upon an Application for Approval of Administrative Expense filed on behalf of Security Pacific Mortgage and Real Estate Services, Inc. ("Security Pacific").
In February 1987, the Debtor entered into a five-year lease with Security Pacific. The leased premises consisted of two floors of an office building located at 2850
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