MEMORANDUM OPINION
MARK B. McFEELEY, Chief Judge.
This matter came before the Court on the trustee's objection to the debtors' claim of exemptions. The parties agreed that there were no facts in dispute and that the Court could render a decision based solely on the briefs submitted by the parties. Having considered the briefs, the applicable law, and being otherwise fully informed and advised, the Court finds that the objection
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