With no explanation, chose the best option from "A", "B", "C" or "D". second and third notes were given. The Debtors seek to avoid the Bank’s claimed purchase money security interest in the household goods. Discussion Section 522(f)(2)(A) permits a debtor to avoid a non-possessory non-purchase money security interest in household furnishings, household goods, or appliances which are primarily used for the personal family or household use of the d olding that the creditor’s refinancing of an old loan at the time a new loan was executed extinguished the purchase money character of the original loan because proceeds of the new loan were not used to acquire rights in collateral and, thus, the creditor’s liens in all but the most recently purchased household goods were avoidable); (disagreeing with Pristas, infra); In re Janz, 67 B.R. 553 (Bankr.D.N.D.1986) (<HOLDING>); In re Mason, 46 B.R. 119

A: holding that the debtor must pay the government interest at the rate the debtor would pay a commercial lender for a loan of equivalent amount and duration considering the risk of default and any security
B: holding that the debtor has the burden of showing that collateral estoppel applies
C: holding that where a debtor borrowed money from a third party to pay off the holder of a pmsi in the collateral the effect was to extinguish the pmsi the court noted that a finding that the lender enabled the debtor to acquire rights in the collateral as  9107 requires may be possible where a nonselling lender has given value prior to the time the debtor acquires rights in the collateral
D: holding that where a security agreement contained collateral other than collateral for which creditor advanced funds to debtor since it secured antecedent debts as well as new debt and the agreement provided that the security interest secured payment and performance of the debtors present and future debts to the creditor the creditor did not have a pmsi and the debtors could avoid the creditors lien on collateral claimed as exempt
C.