Epstein owns and operates a yard service as a sole proprietorship. Epstein files for Chapter $13$ bankruptcy. As of the time of his filing, Epstein is indebted $312$to the following secured creditors:

$($a$)$ $$40,000$ to A$,$ who has a security interest in a BMW that Epstein bought four months just before filing for bankruptcy;

$($b$)$ $$3,000$ to B$,$ who has a security interest in a Kia that Epstein bought his spouse three years before filing for bankruptcy;

$($c$)$ $$22,000$ to C$,$ who has a security interest in a truck that Epstein bought two years before bankruptcy and uses only in yard service business; and

$($d$)$ $$1,000$ to Y$,$ who has a security interest in a used Yugo that Epstein bought for his children to use $11$ months before filing for bankruptcy.

$($a$)$ What is the amount of each of the secured claims of A$,$ B$,$ C$,$ and Y$?$ What, if any, additional information do you need to answer this question?

$($b$)$ What if Epstein owed $$20,000$ on the Lamborghini he traded in to purchase the BMW$,$ and the $$40,000$ includes that amount? Is that amount of the debt $$purchase money$?$ Americredit Fin. Serv. v$.$ Penrod $($In re Penrod$),392$ B$.$R$.835,838($B$.$A$.$P$.9$th Cir. $2008),$ aff$$d and remanded, $611$ F$\mathrm{.}3$d $1158(9$th Cir. $2010)($Markell$,$ J$.)$h $($When a debtor trades in a motor vehicle in connection with buying a new one, and the lender who is financing the purchase assumes the debtor$$s $$negative equity$$ on the trade$-$in$,$ how should the transaction be treated under the troublesome $$hanging paragraph$$ of $1325($a$)$ of the Bankruptcy Code?$).$