; (2) the term dependent includes spouse, whether or not actually dependent; and (3) the term value means value— (A) as of the date of the filing of the petition; or (B) with respect to property that becomes property of the estate after such date, as of the date such property becomes property of the estate. (b) (1) Notwithstanding section 541 of this title, an individual debtor may elect to exempt from property of the estate either the property listed in paragraph (2) or, in the alternative, the property listed in paragraph (3). (2) (A) The property listed in this paragraph is the following: (i) The debtor’s interest in the debtor’s principal residence, not to exceed— (I) 75 percent of the conforming loan limit, if the debtor is age 65 or older on the date of the petition not to exceed not to exceed; and (II) 50 percent of the conforming loan limit in any other case. (ii) The debtor’s aggregate interest, unlimited in amount except as provided in subparagraph (B), in the following: (I) Professionally prescribed health aids for the debtor or a dependent of the debtor. (II) The debtor’s right to receive, or property that is traceable to— (aa) a social security benefit, railroad retirement benefit, government pension or retirement benefit, unemployment compensation, or a local public assistance benefit; (bb) a veterans’ benefit; (cc) a disability, illness, or unemployment benefit; (dd) alimony, support, or separate maintenance; (ee) a payment under a stock bonus, pension, profit sharing, annuity, or similar plan or contract on account of illness, disability, death, age, or length of service, unless— (AA) such plan or contract was established by or under the auspices of an insider that employed the debtor at the time the debtor’s rights under such plan or contract arose; (BB) such payment is on account of age or length of service; and (CC) such plan or contract does not qualify under section 401(a), 403(a), 403(b), or 408 of the Internal Revenue Code of 1986; (ff) an award under a crime victim’s reparation law