Assume the applicable Internal Revenue standards allow a maximum of $500 per month for the ownership cost of a vehicle if the debtor is making a payment to a creditor with a security interest in the debtor's vehicle or to a creditor who has leased the vehicle to the debtor. Debtor owns her car outright. The car is five years old and last year the debtor finished paying the creditor who financed the vehicle for her. Can the debtor claim the $500 monthly ownership amount as a deduction in calculating her projected disposable income even though the debtor is not making a car payment? Note, section 707(b)(2)(A)(ii)(I) refers to the debtor's applicable monthly expense amounts as specified under the IRS standards. Spoiler Alert: In Ransom v. FIA Card Servs., N.A.,562 U.S. 61, 131 S.Ct. 716 (2011) the Supreme Court held that the statute does not permit a debtor to deduct an ownership cost that the debtor does not have. Of perhaps some interest, one of your authors was the trial judge in Ransom and was affirmed by the Supreme Court. Ransom left open, however, the question of whether the debtor was entitled to the full IRS Standard amount when her