Well, there are two responses to that. For the way it currently works for the review board that certifies the cultural property, at the time they give the certification, they'll actually certify the fair market value of it. Now, to assist the board in doing its certification, there will be an independent appraisal provided by the person who is seeking the certification. Currently, for the majority of the time, the appraisal provided to the board will be accepted by the board. I think the concern, at least partly, is that this puts a lot of pressure on the board with respect to due diligence around the appraisal.
Now, I would note that this amendment only applies to certified cultural property that is donated as part of a gifting arrangement that's a tax shelter, so there are certain requirements around representations and whatnot. It shouldn't affect other gifts of certified cultural property.