MEMORANDUM OPINION AND ORDER
C.E. LUCKEY, Bankruptcy Judge.
Debtors, members of the same household, seek to claim exemptions exceeding in the aggregate $400 but less than $800 of personal property under the provisions of § 23.160(1)(k) Oregon Revised Statutes. Oregon has "opted out" of the federal exemption provisions pursuant to authority of § 522(b) of the Bankruptcy Code.
Section 23.160 ORS provides in pertinent part:
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