With no explanation, chose the best option from "A", "B", "C" or "D". property may be exempted only to a limited degree: [T]he debtor, if the head of a family, may ... select from all other of the debtor’s personal property, not absolutely exempt, goods, chattels, merchandise, money, or other personal property not to exceed in the aggregate six thousand dollars in value; and, if not the head of a family, property as aforesaid of the value of four thousand dollars. S.D. Codified Laws § 43-45-4. Nessan argues that the bankruptcy court erred \vhen it ordered him 99) (“[I]f a debtor could claim only $3,000 of an $8,000 boat exempt under S.D.C.L. § 43-45-4, the trustee would seek court approval to sell the boat under 11 U.S.C. § 363(f) to realize the $5,000 equity for the bankruptcy estate.”); In re Williams, No. 95-30031 (Bankr. D.S.D. Jan. 26, 1996) (<HOLDING>). The check for three dollars satisfied any

A: holding that a debt or could only exempt an item of property that exceeded the exemption limit by paying the difference between the value of the property and the exemption limit to the estate
B: recognizing that exempt property ceases to be property of the estate
C: holding that the debtor could retain exempt property because it was not property of the estate
D: holding that trustee could sell debtors vehicles to recover for the estate any equity that exceeded  43454s exemption limit
A.