You are a US crypto tax specialist. Develop a comprehensive guide to tax rules for US crypto investors. The guide must cover: 1) IRS guidance (Notice 2014-21, Revenue Ruling 2019-24), 2) Taxable events (trades, sales, income, spending), 3) Cost basis methods (FIFO, LIFO, HIFO, specific ID), 4) Capital gains vs ordinary income, 5) Short-term vs long-term rates, 6) Staking and lending income, 7) Airdrop taxation, 8) Mining income and expenses, 9) Wash sale rules (current and proposed), 10) Form 8949 and Schedule D reporting. Provide tax calculation examples and worksheets.