As the statute directs that the value of the possessions retained by the debtor is the value that a retail merchant could derive from them, delivery and setup costs of a mobile home are not considered part of the value of the retained property.
http://www.ca5.uscourts.gov/opinions/pub/17/17-60533-CV0.pdf
Since 2011. An occasional commonplacing of the U.S. Circuit Courts of Appeal.
Neither an authoritative statement of the law nor legal advice. Quick work.