Have not filed yet, but will need to file Chapter 13 bankruptcy due to 100K income. Debt is 75K and we cannot pay due to 40K loss of income. Looking at the trustee guidelines, it appears there is only $225/month for electricity and ours costs $425. There is no provision for my ailing wife to travel to see family in Chicago, and I don't know how I would catagorize cigarettes. Can these be budgeted into the expense plan or would we be forced to live within the guidelines?