under federal law, the amount of the lien has to have been determined. See id. at 90, 83 S.Ct. at 1656 (where amount of attorneys’ fees incurred in connection with foreclosure was not fixed until foreclosure decree entered, fees were inchoate until then, and were subordinate to previously filed federal tax lien). At the time the Master Deed was filed in 1984, the amounts due were not ascertainable because they had not become due. While the 1984 filing serves to establish both the identity of the lienor (WCT) and the property subject to the lien (the Property), the amount of the lien was undetermined as of that time. Because the lien amount remained uncertain at the time the United States filed its liens, WCT’s lien was inchoate. See In re Henderson, 155 B.R. 10, 12 (Bankr.S.D.Ca.1993) (<HOLDING>); Bromberg, 2007 WL 1201454, at *5 (holding
holding that a state tax lien was not judicial lien arising from judgment such that it could be avoided in bankruptcy by a chapter 13 debtor holding that a chapter 13 debtor had standing to avoid a judgment lien to the extent of her exemption amount but not the entire judgment lien holding that the lien bond releases the property from the lien but the lien is then secured by the bond holding that condominium associations lien as to future unpaid dues was inchoate because amount of lien was impossible to ascertain holding that the trial court exceeded its authority in declaring the associations lien superior to the foreclosing banks mortgage lien as a sanction for delay tactics because the courts declaration of lien priority as a sanction impermissibly overlooked the common law and encroached on the legislatures codification of wellestablished property rights