I'm not sure what you mean by inventory tax. If I haven't sold the chairs then I haven't recognized any income. Even if I had to value my inventory then I woul

I'm not sure what you mean by inventory tax. If I haven't sold the chairs then I haven't recognized any income. Even if I had to value my inventory then I would value it at the lower of cost or market and in the case of Bitcoin that would be cost which would be computer depreciation and electricity, much less than the market value on the day of mining.