Kwong v. Holder, ___ F.3d ___, 2011 WL 6061513 (9th Cir. Dec. 7, 2011)(respondents action in making a motion to reopen and terminate removal proceedings, arguing that the DHS had not submitted sufficient evidence to establish that he had been convicted of first-degree burglary, was sufficient to exhaust that issue for purposes of a petition for review, where the IJ addressed and decided that issue on the merits, and the BIA adopted the IJ's reasoning and affirmed for for the reasons stated therein, so the IJ's discussion of the issue is sufficient, in and of itself, to overcome an exhaustion challenge); see Abebe, 432 F.3d at 1037, 1041 (9th Cir. Dec. 30, 2005) (When the BIA has ignored a procedural defect and elected to consider an issue on its substantive merits, we cannot then decline to consider the issue based upon this procedural defect.).