With no explanation, chose the best option from "A", "B", "C" or "D". debtor’s disposable income by reference to the means test, deductions for secured debts also reduce a debtor’s disposable income. In lieu of revising the means test language to eliminate the deduction for payments on secured debt, BAPCPA amended Section 1325(b)(1)(B) to require that a debtor’s projected disposable income be applied to make payments under the plan only to unsecured creditors. The question before the Court is whether, in determining projected disposable income for purposes of confirmation of a Chapter 13 plan, the Debtors are entitled to deduct payments which they will not actually be making (hereafter, the “Hypothetical Payments”) for a debt that was a secured debt as of the Petition Date. The Debtors cite In re Longo, 364 B.R. 161 (Bankr.D.Conn.2007) (Weil, U.S.B.J.) (<HOLDING>) and argue that the Court must employ a similar

A: holding that second sentence of  506a precludes deduction of hypothetical costs of sale in valuing chapter 13 debt ors real property to be retained by debtor
B: holding that second sentence of  506a precludes deduction of hypothetical costs of sale in valuing chapter 13 debtors real property to be retained by debt or
C: holding that a postpetition claim under section 1305 is a liability that arises postpetition and relates only to postpetition activity
D: holding that a chapter 7 debtor who postpetition surrenders underlying collateral is entitled to a deduction for hypothetical payments he will not actually be making on such a debt under the means test applied as of the petition date to determine whether a presumption of abuse arises under section 707
D.