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A sculpture that transforms the lowest unit of value in our currency. The viewer provides the muscle and a penny. This coin that has value in one economy, is converted into an artwork that has value in a different economy. The machine erases the image of Lincoln, his memorial, and the inscriptions United States of America, One Cent, E pluribus Unum and Liberty. In God We Trust is erased as well, but the words TRUST and WE are re-engraved in such a way that they may read as TRUST ME or WE TRUST. This new currency renews a social contract.