The questions involved in this appeal are, in principle, the same as those presented in Claypool v. German Fire Ins. Co., 32 Ind. App. 540. Upon the authority of that case the judgment herein is reversed, and the case is remanded, with instructions to restate the conclusions of law and exclude from the amount for which appellee is awarded priority, the sum of $221.44, expended or retained as expenses incident to the loan.