I think I have found a fairly easy way to declare my #bitcoin micro payments capital gain.
With Ride the lightning in nostr:nprofile1qqs9df4h2deu3aae83fmet5xmrlm4w5l9gdnsy3q2n7dklem7ezmwfcpg3mhxw309umxcetgdpukgumjw35xzemdd9envat4xe682cmwv3m85aehvd6kyur3dd58v7re0ymk5mmfda3ngdtdddehydr9v9jzummwd9hkutcppemhxue69uhkummn9ekx7mp0f09vg9, I can produce a report by month and I use the last day of the month's exchange value.
I can do the same for zaps I have received to declare my revenue. The report shows the transactions per day as well so I can easily identify when I have purchased Sats.