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I can assure you though that the tree is worth well over $100 . . . I only paid $50 for it though because I bought it from a major retail chain that was liquidating its remaining stock due to bankruptcy. However, I no longer have the original purchase receipt so I can't prove what I paid . . . I am at your mercy on that one.
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That would likely make it ineligible, then: The intent (not the letter) of the rules is that the material not be worth in excess of $50 at the time it is styled. Setting the budget was the means to that end. I hope you can appreciate the rationale for this ruling. Of course there is a wide variation in what $50 will buy, which is why I suggested the photos.
The intent here is to allow a somewhat level playing field within what is practical. So post up the photos if you like, and we can judge then.
In future contests we'll address this issue more specifically, but of course we can't anticipate every possibility. But we do try to keep things fair!
Thanks,
Matt