With no explanation, chose the best option from "A", "B", "C" or "D". other funds. 9 . 11 U.S.C. § 541; Owen v. Owen, 500 U.S. 305, 308, 111 S.Ct. 1833, 114 L.Ed.2d 350 (1991); In re Reed, 184 B.R. 733, 737 (Bankr.W.D.Tex.1995). 10 . 11 U.S.C. § 522(b) ("[A]n individual debt- or may exempt from property of the estate the property listed in either paragraph (1) [the list of federal exemptions] or, in the alternative, paragraph (2) [the provision allowing the application of state law].”). 11 . 11 U.S.C. § 522(b)(2)(A). 12 . 500 U.S. 305, 111 S.Ct. 1833, 114 L.Ed.2d 350 (1991). 13 . Id. at 308, 111 S.Ct. 1833. 14 . See White v. Stump, 266 U.S. 310, 312, 45 S.Ct 103, 69 L.Ed. 301 (1924) ("[The Bankruptcy Code] makes the state laws existing when the petition is filed the measure of the right to exemptions.”); In re Sandoval, 103 F.3d 20, 23 (5th Cir.1997) (<HOLDING>); In re John Taylor Co., 935 F.2d 75, 78 (5th

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: holding that funds held by chapter 13 trustee become property of the chapter 7 estate upon conversion not subject to exemption
C: holding that facts as they existed on the date of the original bankruptcy petition not on the date of conversion from chapter 13 to chapter 7 bankruptcy applied
D: holding that the conversion of a chapter 7 petition to a chapter 13 petition was not final until the plan itself was approved
C.