Can a bitcoin friendly CPA (assuming there are any on Nostr) riddle me this...? And please assume I'm a cucked normie who wants to pay taxes.

If I send a single 1 sat zap on Nostr, what are the tax implications of that single zap? Even if we assume a cost basis of $0, the gain would be far less than a $1 so do we even have to technically report it? Or do we report it with a gain rounded down to $0?

Now let's assume I've sent 10000 zaps, 1 sat each...what are the tax implications of those? Does each one individually round down to a $0 gain like in the original example, or are we supposed to take the sub-penny gains in aggregate and then round to the nearest dollar?