California Code, Code of Civil Procedure - CCP § 704.020

(a) Household furnishings, appliances, provisions, wearing apparel, and other personal effects are exempt in the following cases:

(b) In determining whether an item of property is “ordinarily and reasonably necessary” under subdivision (a), the court shall take into account both of the following:

(c) If an item of property for which an exemption is claimed pursuant to this section is an item of the type ordinarily found in a household but is determined not to be exempt because the item has extraordinary value as compared to the value of items of the same type found in other households, the proceeds obtained at an execution sale of the item are exempt in the amount determined by the court to be a reasonable amount sufficient to purchase a replacement of ordinary value if the court determines that a replacement is reasonably necessary.  Proceeds exempt under this subdivision are exempt for a period of 90 days after the proceeds are actually received by the judgment debtor.