bankruptcy pennsylvania exemptions

If a person files for Chap. 7 bankruptcy in New York, but owns small parcel of land (less than one acre) ???

in Pennsylvania, which homestead exemption does she use? New York, or Pennsylvania?
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she RENTS in New York (owns no property in New York), but again, OWNS a small parcel of land in Pennsylvania. Is 30,000 in debt. Property in Pennsylvania worth about 15,000.00. The property in Pennsylvania has no STRUCTURES on it. It cannot be used as a ‘home’…its just a small piece of land. Need to know if she will lose the Pa. property because of new bankruptcy laws.(By the way, she is a sr. citizen.)

If that person has land in New York and is filing in NY then I assume that they would use the homestead exemption for NY. If they don’t have land in NY then I’m not sure if they can claim any exemptions unless they can prove that they have a home in Penn and are living there.

Of course, I’m not an expert so…