With no explanation, chose the best option from "A", "B", "C" or "D". Retirement Account having been heard, and the court having rendered a ruling sustaining the objection, it is ORDERED that the debtor’s amended exemption of $15,000 held in his Individual Retirement Account is denied. 1 . In other federal nonbankruptcy statutes exempting certain government benefits from creditor process, Congress has provided, using language substantially different than the language in § 522(d)(10), that the exemption runs to proceeds held by the beneficiary. See, e.g., 42 U.S.C. § 407(a) (providing in the case of social security benefits that "[n]one of the moneys paid ... shall be subject to execution, levy, attachment, garnishment, or other legal process”); see also Philpott v. Essex County Welfare Bd., 409 U.S. 413, 416, 93 S.Ct. 590, 592, 34 L.Ed.2d 608 (1973) (<HOLDING>). 2 . The Wisconsin statute interpreted by the

A: holding that social security benefits paid to beneficiary retained their exempt status pursuant to  407 so long as the funds were invested such that they remained readily withdrawable
B: holding that under 42 usc  407a social security benefits commingled with other nonexempt funds in a bank account remain exempt if the funds are reasonably traceable to social security income
C: holding that use of social security benefits satisfied child support obligation
D: holding parent entitled to credit for any social security disability benefits paid to child as a result of parents disability
A.