Question: table [ [ Description , table [ [ Mkt . ] , [ Value ] ] , table [ [ Amt ]

\table[[Description,\table[[Mkt.],[Value]],\table[[Amt],[Exempt (if],[any)]],\table[[Category of exemption (and reason why it],[should be exempt)]]],[529 plan held for child,$30,000,$25,000,\table[[Funds in a qualified 529 plan to a limit of],[$25,000 for a child of the debtor. 1C-1601(a)]]],[Cash in savings account,$10,000,,],[\table[[Mutual funds in a regular (non-],[retirement) brokerage account.]],$22,900,,],[\table[[Individual Retirement Account],[balance in an Etrade IRA]],$67,500,,],[\table[[Home Furniture (all bought],[years ago)]],$4,000,,],[\table[[Mule harnesses, reins, and],[other equipment]],$2,500,,],[\table[[Personal residence ($100,000],[still owed on mortgage)]],$200,00,,],[Barn and outbuilding,$35,700,,],[Pick-up truck (owned outright),$13,900,,],[\table[[80-inch wide-screen TV],[(bought last week)]],$5,000,,],[Total Assets,$391,50,,],[\table[[Total Exemptions (add up],[exempt amounts)]],,,],[\table[[Net amount available to],[Creditors (Total Assets minus],[Total Exemptions)]],,,],[,,,]]
 \table[[Description,\table[[Mkt.],[Value]],\table[[Amt],[Exempt (if],[any)]],\table[[Category of exemption (and reason why it],[should be exempt)]]],[529 plan

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