DJT bought some waste land in NY for $2 million, without paying attention to the regulations covering development. When he found he couldn't weasel his way around the regulations, he donated the land to NYS, claiming that it was worth $100 million, getting a sign-off on the deal from his pal who was the Pataki appointed Republican commissioner for state parks. He got to use the "$100 million" donation to reduce or eliminate his taxes for the next few years. I would think some criminal charges or at least an investigation is justified, don't you?
Neither you nor I can donate our 1995 Ford Taurus and claim it as a $100k donation.