Chapter 7 debtor claimed a car and a rifle as exempt under Utah law, asserting that both items had particular sentimental value, and that the car was used in her businesses. Trustee objected to the exemption claims. The court determined that the sentimental value exemption could only be claimed as to one item, and was intended to apply only when the estate's potential monetary gain from the asset would be minimal compared to the emotional harm suffered by debtor as a result of its loss. The court then considered what types of sentimental attachment were protected by the exemption, concluding that a bona fide emotional attachment is required. Debtor failed to establish such a sentimental attachment, either to the car that she won in a contest, or to the rifle that she purchased to replace one she owned as a child but lost in a divorce. The court also concluded that debtor failed to establish that the car was subject to a business use exemption, in that she had not provided any evidence of an ongoing business.