A museum's yearly note to its trustees contains the four sentences below. Which of them states a judgement of value rather than a matter of fact that evidence could settle?

A visitor count, the length of a closure and the rate of admission can each be checked against records and settled beyond argument. Calling a room the finest in the building sets it above the others by a standard of worth that no record contains, and two careful people may weigh that standard differently while agreeing on every fact. That is what makes it a judgement of value.