Coinbase Earn rewards with crypto for basically watching a slide show about a "new" asset. The rewards generate 3-5 transactions. The amount "paid" in fiat becomes income at the FMV reported by Coinbase. It also becomes the cost basis for holding the asset assuming the income is reported. In the US, making it zero automatically is technically not an option. However, other jurisdictions may allow for deferral of taxes until it's sold. At best, this would need to be a preference setting for each user.