; and (2) any costs and expenses of avoiding a transfer under subsection (e) or (g), or of recovery of property under subsection (h)(1), that the debtor has not paid. (k) (1) (A) The debtor shall file a list of property that the debtor claims as exempt under subsection (b). (B) If the debtor does not file such a list, a dependent of the debtor may file such a list, or may claim property as exempt from property of the estate on behalf of the debtor. (2) Unless a party in interest objects, the property claimed as exempt on such list is exempt. . (2) Conforming amendment (A) Section 349(b)(1)(B) of title 11, United States Code, is amended by striking 522(i)(1), and inserting 522(h)(i), . (B) Subsection (e) of section 502 of title 11, United States Code, as so redesignated by subsection (aa) of this section, is amended— (i) by striking section 522(f), 522(h), and inserting section 522(e), 522(g), ; and (ii) by striking section 522(i) and inserting section 522(h) . (gg) Exceptions To discharge Section 523 of title 11, United States Code, is amended— (1) in subsection (a)— (A) in the matter preceding paragraph (1)— (i) by striking 727, ; and (ii) by striking 1328(b) and inserting 1031(a) ; (B) in paragraph (1)(B), in the matter preceding clause (i), by inserting subject to subsection (f), before with respect ; (C) in paragraph (2)— (i) in subparagraph (A), by adding or at the end; (ii) in subparagraph (B), by striking or at the end; and (iii) by striking subparagraph (C); (D) in paragraph (3)— (i) in subparagraph (A), by striking (4), or (6) and inserting (4), (6), or (7) ; and (ii) in subparagraph (B), by striking (4), or (6) and inserting (4), (6), or (7) ; (E) by striking paragraph (7) and inserting the following: (7) to the extent such debt is for a fine, penalty, or restitution— (A) that is incurred in a criminal proceeding and specifically designated as a fine, penalty, or restitution in the sentencing order upon the debtor’s conviction