I will be cautious here... "make money" could lead to a short term enjoy and then get back to reality quickly. It's no easy to be "even" admin a LN node. You need a lot of capital and a public ip if you want to really compete, with the risk of a tax man knocking your door ;). Maybe it's best to build a LN to use as a hw to pay for services. nostr:npub1gyex6mu8q5ecrpv6jqens4xxyqcu6vgzxdkxd205kkg3skra58fsywg4re could read nostr:npub1lxktpvp5cnq3wl5ctu2x88e30mc0ahh8v47qvzc5dmneqqjrzlkqpm5xlc guides https://darthcoin.substack.com/p/bitcoin-be-your-own-bank-think-like
Discussion
A result of a short-term enjoyment is virtually cost-free so why not? Besides, they'll be immensely helping the network. Two birds, one stone 😉
As for taxes, we are not fit for such a discussion because of our bias. We don't pay a single penny to the tax-man (except sales-tax because it's unavoidable).