Manderson

MEMORANDUM **

Mark and Leslee Manderson pleaded guilty to charges of bankruptcy fraud and conspiracy to commit bankruptcy fraud in early 2006. Mark Manderson was sentenced to a 16-month term of im *37 prisonment, and Leslee Manderson was sentenced to 12 months and one day of imprisonment. The two were also held jointly and severally liable for $506,000 in restitution. Both defendants appeal the award of restitution, and Leslee Mander-son appeals the imposition of a term of imprisonment instead of home confinement. We vacate and remand the order of restitution for both defendants, and we affirm Leslee Manderson’s prison sentence.

I. Restitution as to Both Defendants

The district court ordered the Mander-sons to pay $506,000 in restitution, which represented the value of the assets the district court found that the Mandersons concealed in their bankruptcy proceedings. The Mandersons challenge only the district court’s valuation method and the legality of the restitution order.

This court reviews de novo the district court’s valuation methodology. United States v. Davoudi, 172 F.3d 1130, 1134 (9th Cir.1999). We also “review de novo the legality of a restitution order, but if the…