MEMORANDUM OPINION
MARVIN ISGUR, Bankruptcy Judge.
For the reasons set forth below, the Court holds that (i) the Garretts (who are Texas residents) are eligible for North Carolina's exemptions pursuant to § 522(b)(3)(A), and (ii) the Garretts are ineligible to exempt any property under § 522(b)(3)(B). Accordingly, pursuant to § 522(b)(3)(A) and North Carolina law, the Garretts may exempt $70,000.00 of value from their Texas real property....
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