Pretty sure you could get 1k S9's from Bitmain at somewhat less than retail.
Honestly you would get a better deal from bitfury.
However pay attention to the return even with free power and hardware.
For some hardly worth getting out of bed.
Edit: if you do factor the overhead of real life operating costs minus hardware and power costs. You also have taxable gains and since you have no hardware and power costs you can't claim that to lower the tax burden.
Yes I like your tax points.
What's so weird is bitmain's gear has never been predicted to be profitable, by your or anyone's mining calculators. Yet maybe 6 out of 10 (of the proper ones) have been absolute beasts, printing money worse than the Fed, and resale values on ebay are wtf madly profitable anyway. In the end, I trusted them to price gear correctly more than my own calculations. But that era is over, with boards conking out more and more often, and altcoin asics ruling the roost.