LONDON (REUTERS).- Christie’s is offering art worth 74-109 million pounds ($114-168 million) at its first big auction of 2011, including a still life by Paul Gauguin that was a tribute to his friend and fellow pioneer Vincent van Gogh. Art market records tumbled in 2010 despite concerns about the strength of the broader economy, and estimates for the impressionist and modern art evening auction on February 9 are the second highest on record for an equivalent sale at Christie’s in London. “2010 was a landmark year for the art market that witnessed record sales and results,” said Giovanna Bertazzoni, head of impressionist and modern art at Christie’s, London. “This was driven in a significant way by the demand for rare and market-fresh works of impressionist and modern art which represented seven of the top 10 prices paid last year at auction, six of which sold for over $50 million. “The category continues to engage new collec