; and (2) the trustee does not attempt to avoid such transfer. (h) (1) If the debtor avoids a transfer or recovers a setoff under subsection (e) or (g), the debtor may recover in the manner prescribed by, and subject to the limitations of, section 550 of this title, the same as if the trustee had avoided such transfer, and may exempt any property so recovered under subsection (b). (2) Notwithstanding section 551 of this title, a transfer avoided under section 544, 545, 547, 548, 549, or 1041 of this title, under subsection (e) or (g) of this section, or property recovered under section 553 of this title, may be preserved for the benefit of the debtor to the extent that the debtor may exempt such property under subsection (f) of this section or paragraph (1) of this subsection. (i) Notwithstanding subsections (f) and (h), the debtor may exempt a particular kind of property under subsections (f) and (h) only to the extent that the debtor has exempted less property in value of such kind than that to which the debtor is entitled under subsection (b). (j) Property that the debtor exempts under this section is not liable for payment of any administrative expense except— (1) the aliquot share of the costs and expenses of avoiding a transfer of property that the debtor exempts under subsection (f), or of recovery of such property, that is attributable to the value of the portion of such property exempted in relation to the value of the property recovered