It is what it is,

[Plane]

http://clicks.robertgenn.com/full-immersion.php

"...pastel instructor at Western Washington University circa 1984. One day, early in the semester during a painting session, I approached this gentleman's easel, and looking on, watching him work I innocently asked, "What is that?" He literally threw his pastel stick against the wall, gathered the class and explained, "In reality a piece of art is not a depiction of something else, it stands alone as a new creation. What is it? It is what it is, a painting judged without the need for comparison."
"

[Kramer]

http://clicks.robertgenn.com/full-immersion.php

"...pastel instructor at Western Washington University circa 1984. One day, early in the semester during a painting session, I approached this gentleman's easel, and looking on, watching him work I innocently asked, "What is that?" He literally threw his pastel stick against the wall, gathered the class and explained, "In reality a piece of art is not a depiction of something else, it stands alone as a new creation. What is it? It is what it is, a painting judged without the need for comparison."
"

then it must be called "IS"