In re Booker, 399 B.R. 662, 670-71; Calhoun v. U.S. Tr., 650 F.3d 338 (4th Cir. 2011); In re Miller, 302 B.R. 495 (Bankr. M.D. Pa. 2003); In re Walker, 383 B.R. 830; In re Talley, 389 B.R. 741 (Bankr. W.D. Wash. 2008); In re Oliver, 350 B.R. 294 (Bankr. W.D. Tex. 2006); In re Mitchell, 357 B.R. 142 (Bankr. C.D. Cal. 2006); and In re Opper, 20 Mont. B.R. 123, 132 (Bankr. D. Mont. 2002).