$1.$ Elon Musk donates a piece of rare art to Merrimack College worth $$10,000,000.$ Only condition is that Merrimack must use its own funds to get the piece of art and bring it to campus. Merrimack spends $$15,000$ to ship and insure the piece of art to get it to campus. How would Merrimack account for these costs in its financial statements? $(5$ points$)$