An Absolute $136,875 Homestead Cap Applies If

An absolute $136,875 homestead cap applies if:

A) the debtor's aggregate interest exceeds $1,450 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 $136,875 in value in real or personal property.
D) the bankruptcy court determines that the debtor has been convicted of a felony.