With no explanation, chose the best option from "A", "B", "C" or "D". “proceeds from sale of marital home August 18, 2011,” (2) basing that exemption on § 522(d)(1) of the Bankruptcy Code and (3) valuing her exemption at $14,927.02. Ms. White contends that this claimed exemption has no basis, arguing that the plain language of § 522(d)(1), which exempts in Ms. Gervais’s case “[t]he debtor’s aggregate interest, not to exceed $21,625 in value, in real property ... that the debtor uses as a residence,” does not apply to proceeds from the prepetition sale of such property. Case law supports this conclusion. See In re Lawrence, 469 B.R. 140, 142 (Bankr.D.Mass.2012) (explaining that, because § 522(d)(1) requires that the debtor “use” the residence, such usage must “at least exist as of the petition date”); In re Boward, 334 B.R. 350, 351-52 (Bankr.D.Mass.2005) (<HOLDING>); In re Healy, 100 B.R. 443, 445

A: holding that new yorks notice to judgment debtors satisfied due process by specifying that a procedure existed to adjudicate exemption claims and advising debtors to contact an attorney even though the notice did not inform judgment debtors of the specific steps to be taken to test exemption claims
B: holding that a debtors entitlement to an exemption under  522d1 is determined as of the filing date of  a bankruptcy petition
C: holding that debtors could not exempt under  522d1 proceeds from the prepetition sale of their home
D: holding that a debtors  522d1 exemption was invalid when the debtor exempted proceeds from the prepetition sale of the debtors marital home which were paid to a judgment creditor with an attachment on the debtors interest in the home
D.