its Plan to retain control of the Property and continue using it in its nursery and landscaping business to generate income. In light of this proposed use, the bankruptcy court committed no error in valuing the Property at its stipulated fair market value. IV CONCLUSION For the foregoing reasons, the order of the district court is Affirmed. 1 . See United Sav. Ass’n of Tex. v. Timbers of Inwood Forest Assoc., 484 U.S. 365, 371-72, 108 S.Ct. 626, 630-31, 98 L.Ed.2d 740 (1988) (stating that statutory construction is a "holistic endeav- or” and defining value of "entity’s interest in property” entitled to adequate protection under §§361 and 362 in light of meaning of value of “creditor’s interest" in property under § 506(a)). 2 . See, e.g., In re McClurkin, 31 F.3d 401, 405 (6th Cir.1994) (<HOLDING>); Matter of Rash, 31 F.3d 325, 329-31 (5th
holding that  506a does not require or permit a reduction in the creditors secured claim to account for purely hypothetical costs of sale of chapter 13 debtors residence holding that second sentence of  506a precludes deduction of hypothetical costs of sale in valuing chapter 13 debt ors real property to be retained by debtor holding that the secured creditor was only entitled to the amount of its claim as provided in the debtors chapter 13 plan when the destruction of the vehicle yielded insurance proceeds greater than the secured creditors claim holding that second sentence of  506a precludes deduction of hypothetical costs of sale in valuing chapter 13 debtors real property to be retained by debt or holding that chapter 13 debtors were unable to avoid a creditors unperfected secured claim because they lacked standing