An Absolute $160,375 Homestead Cap Applies If

An absolute $160,375 homestead cap applies if:

A) the debtor's aggregate interest exceeds $1,600 in value in jewelry held primarily for the personal,family,or household use of the debtor.
B) retirement funds that are in a fund or account are exempt from taxation under the Internal Revenue Code.
C) the debtor's interest exceeds $160,375 in value in real or personal property.
D) the bankruptcy court determines that the debtor has been convicted of a felony demonstrating that the filing of the case was abuse of the provisions of the Code.