Private party is donating old map (family heirloom, inherited several decades ago, value few thousand $$) to university library after getting professional appraisal (done for purpose of donation) that cost several hundred $$.
Total donation = appraised value + cost of appraisal?
[Argument: We gave 'em the value of the map (which was and is what it was, prior to appraisal), and we spent the cost of the appraisal on or for their benefit, i.e. they wouldn't have gotten the map without our doing this . . . ?