MEMORANDUM OF DECISION
ALFRED C. HAGAN, Bankruptcy Judge.
Presently before the Court is the trustee's objection to chapter 7 debtors Perry Lee and Kathryn Eileen Biancavilla's claim of exemptions.
The trustee objects to the following property which the debtors have claimed as exempt under Idaho Code § 11-605(1)(a):
Computer Desk: $ 25.00 Computer1
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