Commingling of earnings with other funds does not by itself defeat ability of head of family to trace earnings -- Applying “first-in-first-out” test as method of tracing commingled funds and the general rule that exemption statutes are to be construed…

Notwithstanding absence of opposing expert, business owners properly retained expert accounting firm to provide analysis and computation regarding business damages -- Hourly rate established -- Time spent preparing evaluation of business and site impacts, financial analysis, and business damage calculations…