Art has reached all-time record sales, yet how we value art remains debatable and evolving. Of course, there is the cost of materials to consider—there is labor, and then there is the ever-elusive market value. “Value” in itself is an abstract concept and is highly subjective. Artist Mark Wagner wastes no time with polemics. With dollar bills as his very material, the relationship between art and value is nearly inseparable and unmistakably transparent. His artistic production means first destroying, and then painstakingly reassembling this currency into complex visual systems of fantastical economic scenes where George Washington makes a regular appearance.