DECISION
ROBERT E. GRANT, Bankruptcy Judge.
The Indiana legislature has exercised the option it received from Congress to opt out of the Federal Bankruptcy exemptions. See, 11 U.S.C. § 522(b)(1); I.C. 34-2-28-0.5. Among the various exemptions created by Indiana law is one which is available only in the event of bankruptcy. Pursuant to I.C. 34-2-28-1(a)(5), an Indiana resident may exempt:
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