FEDERMAN, Bankruptcy Judge.
This appeal concerns the calculation of a debtor's allowable expenses under § 707(b) of the Bankruptcy Code. The bankruptcy court held that a debtor can claim a vehicle ownership expense deduction even though the debtor owns the car outright. For the reasons that follow, we reverse.
Debtors Gregory and Lori Wilson filed a Chapter 13 case on September 29, 2006, which is subject to the provisions of the
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