We will have to wait and see the way regulations will come. From one side, the best option would be to pay only the % of what you cash out. On onother hand, that creates a situation, where one can go tax-free, just never cashing out and using crypto to pay for things. On another hand, the capital gain tax... Imagine you have paid for 20k, and than after you paid tax, it drops to 8k...ouch...