The matter before the Court is the Chapter 13 trustee's motion for denial of plan confirmation.  The issue is whether an above-median income single debtor may claim operating expense and ownership expense for more than one vehicle on Form B22C.  The Court overruled the trustee's objection, finding that both the language of 11 U.S.C. § 707(b)(2)(A)(ii)(I) and precedent clearly support the position that an above-median income single debtor may claim two vehicle operating and ownership expenses.