Business & farm

One way to offset expenses from capital gains is to create a dummy brokerage account called "Transfer to Schedule C", something like this

Then in Schedule C, enter 40000 as Gross Receipts and Sales. If your expenses is $30K (rent, equipment, advisory, your salary and benefit, payroll tax, etc), your business will have a net profit of $10K.

This way, the $60K will be taxed as capital gain, while the $10K as ordinary income. Without this "Dummy brokerage", you will have 0 gross receipts in Schedule C, and a net loss for the business, sounds pretty weird.