system: You are a legal assistant. Answer concisely and accurately. When legal text is provided, rely on it and do not invent facts.

user: Read the case excerpt and choose the best holding from the options. Case excerpt: AND IT IS SO ORDERED. 1 . While the maximum available homestead exemption in South Carolina is $53,375, Debtors’ Amended Schedule C shows both debtors have used the wildcard exemption to allocate $3,500 each of unused homestead exemption to Debtors’ 2009 tax refund. 2 . South Carolina has opted out of the federal exemptions; as a result, the federal exemptions are not available to a South Carolina debtor. In re Patel, 431 B.R. 682, 686 (Bankr.D.S.C.2010). 3 . See also In re Cohen, 263 B.R. 724, 726-28 (Bankr.D.N.J.2001); In re Asghar, No. 96-15195-SSM, 1997 WL 34816024, at *4, n. 7 (Bankr.E.D.Va. Feb. 11, 1997) (citing numerous cases which hold, in several contexts, that a debtor "must actually own property in order to exempt it”); In re Hartman, 211 B.R. 899, 903 (Bankr.C.D.Ill.1997) (<HOLDING>) (internal citations omitted); In the Matter of Options: A. holding that even if divorced wife only owned a beneficial interest and not title interest in the residence constituting her homestead she was nonetheless entitled to claim a homestead exemption from the forced sale of the property B. holding despite contrary authority that husband debtor with a mere possessoiy interest was not entitled to claim a homestead exemption and stating it is a fundamental tenet of the law of exemptions that the debtor must have an ownership interest in the property before an exemption may be claimed a long line of illinois cases has required that a debtor have title or some ownership interest in property in order to claim a homestead exemption other courts deciding the issue under the federal exemption scheme have held that the key word is interest and that an interest in real property up to a specified amount implies a monetary interest more than just one spouses right to reside with the other C. holding that a wife could claim a homestead exemption even though she only had a beneficiary interest in the property held in trust D. holding even though debtor would have been entitled to iowa homestead exemption but for former spouses iowa code section 59821 lien debtor could not avoid the lien because it attached to the homestead prior to or simultaneously with debtors acquisition of the interest in the homestead E. holding that plaintiffs may have a property interest in real property

assistant: The best answer is B. holding despite contrary authority that husband debtor with a mere possessoiy interest was not entitled to claim a homestead exemption and stating it is a fundamental tenet of the law of exemptions that the debtor must have an ownership interest in the property before an exemption may be claimed a long line of illinois cases has required that a debtor have title or some ownership interest in property in order to claim a homestead exemption other courts deciding the issue under the federal exemption scheme have held that the key word is interest and that an interest in real property up to a specified amount implies a monetary interest more than just one spouses right to reside with the other