[smokingfrog]

I don’t see how you can consider a coupon for coffee and donuts as income. You haven’t actually gotten anything until you actually use the coupon. Does the coupon have an expiration date? If not, you might not use some of those coupons for a year or more.

[bert]

If you hold on to the coupon for ten years and present it for a fraction of the original doughnuts you will be able to claim a capital loss