Suspended between material presence and atmospheric dissolution, "C and C" (Complex/Coherent) draws the viewer into a perceptual field where the boundaries of the artwork resist easy location. Completed in 2021, this large-scale work measures 182.9 × 290.2 × 10.8 cm and operates through the interplay of shadow, reflection, and color rather than through conventional surface or pigment. Irwin deploys these elements as primary media, staging conditions in which light becomes structural and the surrounding environment participates actively in the composition. The result is a work that appears to shift with the position of the viewer, never fully resolving into a static image but instead sustaining a state of becoming. The title itself signals the conceptual framework at play. "Complex/Coherent" describes not a contradiction but a calibrated tension, a system intricate enough to resist reduction yet unified enough to read as a whole. This reflects Irwin's longstanding investigation into perception as an active, embodied process rather than a passive act of looking. For collectors, the work carries the weight of a practice developed over more than six decades, one that has shaped the course of Light and Space art and influenced generations of artists working in installation and phenomenological inquiry. Offered through the Judd Foundation, "C and C" arrives with the institutional credibility of a context deeply attuned to the relationship between art and architecture. Its relatively shallow depth of 10.8 cm allows it to function in dialogue with a wall while projecting sufficiently into space to activate shadow as a compositional force. This is a work for collectors who understand that the most significant acquisitions do not merely occupy space but transform it.