MEMORANDUM DECISION
THOMAS C. BRITTON, Bankruptcy Judge.
The trustee seeks avoidance of an alleged preference under 11 U.S.C. § 547(b). (C.P. No. 1). The defendant has answered. (C.P. No. 5). The matter was tried on February 1.
The parties have stipulated that the elements of an avoidable preference are present in this instance except the requirement of § 547(b)(5), which requires proof that the transfer was one:
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