Straddling tax claim for 2008 state income taxes was prepetition claim in 2009 case, entitled to priority by § 507(a)(8)(A)(i) and (iii) and § 502(i); debtor can file protective proof of claim on behalf of state under § 501(c). “The district court correctly interpreted the Bankruptcy Code in finding that § 1305 does not exclusively govern the filing of postpetition claims and that Hight was permitted to file a protective claim under § 501(c) because §§ 502(i) and 507(a)(8) establish that she could treat a postpetition claim for a tax debt arising from the immediately preceding tax year as if it were a prepetition claim.”