With no explanation, chose the best option from "A", "B", "C" or "D". hence from the creditors) for the benefit of the debtor.” Owen v. Owen, 500 U.S. 305, 308, 111 S.Ct. 1833, 114 L.Ed.2d 350 (1991); accord Smith v. Kennedy (In re Smith), 235 F.3d 472, 478 (9th Cir.2000) (“It is widely accepted that property deemed exempt from a debtor’s bankruptcy estate revests in the debtor.”). As the Second Circuit has stated, “[q]uite simply, property that has been exempted belongs to the debtor.” Bell v. Bell (In re Bell), 225 F.3d 203, 216 (2d Cir.2000). This principle is consistent with the text of the Bankruptcy Code, which defines exempt property as property that, unlike all the debtor’s other property, does not belong to the bankruptcy estate. See 11 U.S.C. § 522(b)(1); see also S. REP. No. 95-989, at 52 (1978), as reprinted in 1978 U.S.C.C.A.N. 5787, 5838 (<HOLDING>). The homestead exemptions available to the

A: recognizing that exempt property ceases to be property of the estate
B: holding that because property was no longer property of the estate the court could not order turnover
C: holding that once the automatic stay is lifted the property ceases to be property of the estate and there is no longer any power of abandonment
D: holding that the debtor could retain exempt property because it was not property of the estate
A.