Okay.
Let me move to another subject, gifts and contributions.
Once more, there might be a lack of clarity here. We see the terms “market value”, “fair market value” and “fair value”. Of course, it is always difficult to know what that is. I understand the need for some flexibility, but the ambiguous terms and the inherent complexity of it all may lead to errors and incorrect interpretations, whether deliberate or not.
With donated works of art, for example, how can we be assured that the principles are observed and that the value of the gift corresponds to the actual value of the item?