2. If the MANA is considered an asset, should TDF adjust the carrying value of the MANA for changes in the token's value? In other words, should the MANA be carried at cost or fair value? a. If MANA should be carried at cost, describe whether and how TDF should assess if the asset is impaired at period-end. b. If MANA should be carried at fair value, should changes in value be recorded through the income statement or other comprehensive income