If there are no sales there will not be a reportable Capital Gain/Loss transaction on your income tax return. Cryptocurrency sold, exchanged, spent or converted, is treated as sale of property.
However, if the $50 was paid to you for some service that you performed it would be considered income, and would be taxed in that way. If you earned money by providing a service or selling something, you’d have to report it as earned income (either wages or self-employment income) as if you’d been paid in cash.
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