With no explanation, chose the best option from "A", "B", "C" or "D". AND IT IS SO ORDERED. 1 . The Court notes that to the extent any of the following Findings of Fact constitute Conclusions of Law, they are adopted as such, and to the extent any Conclusions of Law constitute Findings of Fact, they are so adopted. 2 . Hereafter, the Court shall refer to provisions of the Bankruptcy Code by section number only. 3 . On December 10, 2004, the South Carolina Department of Revenue and Taxation filed an objection the Debtors' Chapter 13 plan. The Debtors and the South Carolina Department of Revenue and Taxation have apparently resolved their issues by settlement. 4 . "Chapter 20” is commonly known as the process by which a bankruptcy debtor files a Chapter 7 case and thereafter files a Chapter 13 case. See In re Taylor, 261 B.R. 877, 883 (Bankr.E.D.Va.2001) (<HOLDING>); In re Cushman, 217 B.R. 470, 476

A: holding tort action accruing after original chapter 7 petition not part of estate when case converted to chapter 13 and then back to chapter 7
B: recognizing that a debt ors sequential filing of a chapter 7 petition and then a chapter 13 petition is the socalled chapter 20 
C: holding that the conversion of a chapter 7 petition to a chapter 13 petition was not final until the plan itself was approved
D: holding that an order striking a standing trustees motion to convert a chapter 13 petition to a chapter 7 is interlocutory not final
B.