When a debtor files for bankruptcy, all of the Debtor’s property becomes property of the bankruptcy estate pursuant to §541(a)(1) and (a)(2). The estate even includes the property that the debtor intends to claim as exempt under 522. See Taylor v. Freeland & Kronz, 503 U.S. 638 (1992). As explained below, the debtor’s property may then be removed from the estate via the §522 exemption procedure.