respond to the following prompt, which comes from Exercise 13.36 of Accounting for Governmental and Nonprofit Organizations (Patton, Patton, & Waymire, 2022): The text states that nonprofits have the option of not recognizing donated works of art, historical artifacts, and similar items as assets and revenues, provided they are added to collections and the nonprofits meet certain other conditions. The practices of several major museums are illustrated in the practice example "Art and Bones, Rocks, Frozen Tissues." (page 13.22). Discuss the arguments for and against this option