code: def are_equal(value1, value2):
          
          if value1 == None or value2 == None:
              return True
          if value1 == None or value2 == None:
              return False
          return value1 == value2
docs: Checks if two values are equal. The operation can be performed over values of any type.
  
          :param value1: the first value to compare
  
          :param value2: the second value to compare
  
          :return: true if values are equal and false otherwise