Paul Kramer filed a petition for bankruptcy. Paul made $2,000 a month for the two years prior to the bankruptcy filing working at a shoe factory. The average median income for his home state of Arkansas is $3,000 per month. Paul lists assets worth $50,000 on his bankruptcy filing schedules. The bankruptcy trustee determined that 18 months before the bankruptcy filing, Paul made a transfer of a 2021 Jeep Cherokee worth $25,000 to his brother Bryan for $500, yet he continues to drive it to this day. Paul received a $10,000 inheritance from the estate of his Aunt Arline 120 days after the bankruptcy. After the bankruptcy filing, Paul continued to make $2,000 per month. He has $15,000 in exempt assets (which is included in the $50,000 original total value mentioned). There are $10,000 in bankruptcy administrative costs. Paul owes Dick's Sporting Goods $500 for a Ping golf club for which Dick's took back a purchase money security interest in the driver (the club was sold at a commercially reasonable sale for $400 and the sale proceeds have been included in the $50,000 original total value mentioned). 

Dick's files a timely claim for the amount due on their debt. The Adair County Collector files a timely and valid claim for $3,000 for back personal and real property tax. Paul's former wife Brenda files a timely and valid claim for back child support and alimony (spousal support) in the amount of $60,000. American Express (credit card company) files a timely and valid claim for $50,000. Citibank files a claim related to a credit card debt after the filing deadline in the amount of $10,000. Provide a comprehensive analysis of Paul's situation including whether he qualifies for bankruptcy, what will and will not be included in his bankruptcy estate, and explain who will receive distributions out of the bankruptcy estate and in what amounts.