​Lobbyist offers legislator a night in lobbyist's personal residence in a resort area.  Is this a gift and if so, how should the value be established?

​The lodging is a gift since under these facts no exemption is applicable.  Board rejected lobbyist's valuation formula and concludes that one formula which could be used is an arms-length appraisal by a realtor to establish fair monthly rental value. RCW 42.52.010 and 42.52.150.