oing, explicitly declined to consider market forces. See 2014 Bankr. LEXIS 3926. 2014 WL 443A1:16, at *25-'26 see also id. at • 28 rl conclude that [the American HomePattent) two-step method, generally speaking, misinterprets Teri Judge Briccetti agreed with this approach. 531 B.R. at 334. As discussed. this was in error