I should add that there are two issues here with the 2km rule. 1) what properties need to be on 'offer' to TCK, and 2) the agreement between both parties on that offer (i.e. in or out of the earn-in clause, qualified expense or not).

I don't know why TCK would agree to pay 4x's the acquisisiton cost of something it could simply aquire itself. Some of these properties were only staked in the 2nd half of last year. Claim staking IS a qualified expense under the agreement.