MEMORANDUM OPINION AND DECISION
LOREN S. DAHL, Bankruptcy Judge.
FACTS
The debtors, Robert A. and Virginia B. Nygard, dba Reliable Plumbing, filed a joint chapter 7 petition on May 24, 1985. On June 5, 1985, the court appointed William Conway as the chapter 7 trustee. The debtors' amended Schedule B-4 claims that their interest in the following property and amounts is exempt pursuant to California Civil Procedure Code Section 703.140(b):
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