MEMORANDUM OPINION AND ORDER
CHARLES M. CALDWELL, Bankruptcy Judge.
This Memorandum Opinion and Order constitutes the Court's findings of fact and conclusions of law on the objection of the Debtors, James Allen Gray and Judy Ann Gray, to the claim of Champaign Landmark, Inc. ("Champaign"), and Champaign's memorandum in opposition. The following issues are raised:
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