(debtor is a grain farmer that forward contracted grain with a buyer with the contract price to be set in the future on all but one of the contracts; debtor rejected all of the contracts without paying anything to the buyer; buyer claimed it had priority on its contract damages, but court disagreed; price-later contracts did not provide any benefit to the bankruptcy estate, and could not be treated as an administrative claim; because market price exceeded contract price for the contract that set price in advance, the fixed-price contract did not benefit the estate).