Most of the art was donated.
“Most of the art was donated.”
The way donations typically work I donate my 83 Escort with 300k miles on it. I declare its value as $20,000 and you agree to that value. I get to take it off my taxes. Now, as far as cars go, that wouldn’t fly. But suppose it’s something with a less well known value, say a genuine Wilbur Fludbrush painting of the Campbell’s soup can. The IRS or local taxing authority isn’t likely to have a clue on that one. Governments should not be involved in anything beyond governance. That’s the problem, there is nothing that government is NOT involved in.