1. You buy an artwork by a famous artist for $10k and it appreciates to $20k. This is an unrealized gain and you are not taxed until you sell it. Note that trading one crypto for another is effectively a sale of the first crypto and a purchase of the second, such that you pay gain depending on the value of the second crypto at the time of the trade.

2. Someone gives you a $10k artwork as partial payment for some work you do, eg web design. This is income and taxed as if they paid you $10k. Mining crypto is also income I believe.

3. Someone gifts you an artwork worth $10k. You don’t pay tax.

Etc.

I would think the best way to characterize this transaction is that it is income, although it’s certainly unusual enough that I won’t say I’m certain.

Not tax advice / speak to your own accountant.