OPINION
JOHN J. THOMAS, Bankruptcy Judge.
The Debtors have filed what they titled as "Debtors' Motion for Provision of Exempt and Non-Estate Property" as well as "Debtors' Objection to Trustee's Proposed Distribution" contained in his Final Report. This came up for hearing on April 19, 2007. The Debtors raise two issues with regards to the Chapter 7 Trustee's Final Report. Those issues are summarized as follows:
1. When the Trustee liquidated...
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